Leaving country, claiming tax back?

Hi,
I'm leaving Ireland at the end of June, moving to a new job in a different country. What is my situation regarding claiming tax back?

I've read the following document from the revenue site:
[broken link removed]

and it says:

I am going abroad and have not used up my full tax credits for the tax
year in which I leave. How do I claim a refund of tax paid?
You can claim a refund of tax paid by supplying the following details to your local tax office:

• a completed claim form P50 (available from your local tax office or from our website [broken link removed]

• your P45 (available from your employer) if you are leaving your existing employment);

• a completed return of income form 11 (also available from your local tax office or from our website); and

• a statement to the effect that you are going to live abroad permanently or in such circumstances that you will not be resident in Ireland for at least the following tax year.

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How do I find out if I have used up all my tax credits or are they spread out evenly over a 12 month period?

Also, is it possible to claim back now or do I have to wait until the end of the tax year? I tried downloading the form 11 from the revenue site but they only have one for year ending 2004. I presume I would need one for 2005?

dmcc said:

How do I find out if I have used up all my tax credits or are they spread out evenly over a 12 month period?

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If you have received a statement of tax credits earlier in the year then your credits will have been spread out over the full year so if you leave mid year then you will most likely have tax to claim back.

Also, is it possible to claim back now or do I have to wait until the end of the tax year?

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You should be able to submit the claim once you leave your job and before you head abroad.

I tried downloading the form 11 from the revenue site but they only have one for year ending 2004. I presume I would need one for 2005?

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Don't worry about that - just scribble 2005 over any 2004 dates printed on the form and make it clear what year you are submitting for. Seriously. I have done that in the past when the current year forms were not available and it worked fine.

However I'm not sure that you need the Form 11 and Form 50 and would try the latter first. If in doubt just ask Revenue directly what's best as they should be able to give you the answer immediately.

Thanks Clubman!

So if I do this mid-year, get my refund and then go and work elsewhere then when I get my equivalent of tax credits elsewhere then I will also be entitled to be assesed on a full year basis in the new tax residence (I assume?)

If so where's the catch.... I asusme that you can't really "get away" with this so easily ... do they not pro-rate the personal allowances/tax credits if you're moving to another jurisdiction covered by a double taxation treaty for example ?

EvilDoctorK said:

So if I do this mid-year, get my refund and then go and work elsewhere then when I get my equivalent of tax credits elsewhere then I will also be entitled to be assesed on a full year basis in the new tax residence (I assume?)

If so where's the catch.... I asusme that you can't really "get away" with this so easily ... do they not pro-rate the personal allowances/tax credits if you're moving to another jurisdiction covered by a double taxation treaty for example ?

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I personally cannot answer these questions myself. I was simply dealing with the purely logistical issues of claiming tax back when you stop working and head abroad but I am not sufficiently au fait with the relevant cross juristictional double taxation agreements to comment on these additional queries. Perhaps somebody with more tax expertise can though?