I have recently returned to Ireland from the USA. I have been working there and paid taxes on all income earned there since Jan 2009.
I will be back working fulltime very soon here in Ireland and would like to know do I receive all my tax credits for the year or will the revenue here in Ireland take into account the income I earned in the US?
Where a taxpayer has been outside the country for part of the tax year it would not be unusual for Revenue to start your tax credits on a Week 1 / Month 1 basis for the remainder of the year. i.e. you only get the benefit of tax credits from now on. You can balance the year by filing a Form 12 after the end of the year and if there is any tax over/underpaid it would be settled then. 2010 would then start on a cumulative basis.