foreign stock option Taxation implications whilst resident in ROI

[don1]

I am finding it difficult to find information on the following issue. I work for a US multinational in Northern Ireland and a I am resident in the ROI. In recent years I have exercised stock options and was taxed automatically 40% at source. I was recently informed that in the ROI share options are taxed at 20%. Does this mean that if I file a tax reurn in the ROI and am deemed to have paid too much tax compared to what I have paid in Northern Ireland, that I can reclaim the difference from the UK revenue commissioners. My wife is unemployed and also resident in the ROI.

Any comments appreciated.