Split Year Relief Query

[wonko]

My scenario is a person moved abroad in the middle of 2014 (210 days in Ireland), with the intention of remaining abroad for several years.

They only had employment income while abroad. Due to pregnancy they spent a few months back in Ireland in 2015 when the baby was born, meaning on review they unintentionally spent over 280 days in 14 and 15.

When the left in 14 there was every intention of being non resident for the foreseeable future. I'm sure that once upon a time where you missed the non residence cut off for unforeseen purposes that Revenue would turn a blind eye?

Has anyone any experience in this. On the face of it, it would appear that all employment income in 14 and 15 is taxable in Ireland (resident, ord resident and domiciled)

 

[GabbyTheKing]

See extract "
Position if Intention not Fulfilled
If due to unforeseen circumstances (e.g. for domestic or, health reasons or cancellation of an employment contract0 the genuine intention with regard to residence/non-residence is not subsequently fulfilled, the decision taken by the authorised officer in regard to entitlement to SYT will not be reversed.
"

Source https://www.charteredaccountants.ie/taxsource/1997/en/act/pub/0039/tb/sec0820-2-tb.html

 

[wonko]

That's my situation alright , but thats 22 years old. Wonder will they satnd over it thanks