Retiring abroad - year of leaving Ireland

[JimmyB99]

How is retirement income taxed in the year one leaves Ireland and takes up residence elsewhere. I just want to understand the mechanics of this. I know that there are "split year" provisions for those in employment - what rules apply to retirees?

 

[ClubMan]

Any use?

If you have retired and are moving abroad

What to do if you have retired and are moving abroad.

www.revenue.ie

 

[JimmyB99]

Thanks ClubMan,

That's actually the piece that engendered the question.

Section 4 deals with the treatment when you are living abroad as a retiree for the whole of a year.

Section 5 deals with the year you actually go abroad if you are an employee.

My question is what are the rules in the year you actually go abroad if you are not an employee, i.e. say you're retired!

 

[ClubMan]

Do the "Further guidance" documents on the relevant pages of that article clarify anything?

 

[JimmyB99]

Thanks again ClubMan - maybe I'm blind but I couldn't see the specific question addressed anywhere there. Hopefully, a "Tax Man" will demystify for me!