Irish Tax questions - PAYE, P45, 2007

Hi there,

I'm hoping someone might be able to help me please.

My parents lived in Ireland for six months of 2007 (Feb-July). They worked there and paid tax (& PRSI) through PAYE. I have what looks like at least part of a P45 for my mum (it starts with P45 (C) Part 2), but none for my dad. For each of them I have a form titled 'PAYE notice of determination of tax credits and standard rate cut-off point'.

I have been trying to figure out how to claim their tax refunds, but finding it all a bit of a minefield (four hours of research so far). I found something called [broken link removed], which looks like a similar thing to the form we fill out in Australia when 'doing our tax'. However, my reading of the Revenue site suggests that perhaps this form is only for employees working the full year. Otherwise, the P50 keeps cropping up, but this appears to be something that perhaps should have been submitted at the time? Of course, neither of these options might be correct. Do you know?

Also, is it necessary that they have their P45s? If so, how might we go about obtaining them? Do I need to contact their employers (who, I'm assuming, may have long since gotten rid of them), or can I obtain the P45s (or at least the necessary information) from the Revenue office? I have my parents' PPS and Revenue PIN numbers (these appear on the 'PAYE notice of determination etc.' form I mentioned). I did however, try to login to the PAYE Anytime site with these details, to no avail.

The best and easiest option would of course be if there were a place online where I could obtain the necessary details, and submit their applications to claim their refunds. I couldn't see anything like this, apart from tax agents (whom we'd like to avoid if possible).

I hope this is clear. I'm happy to clarify/answer any questions you have. I would be EXTREMELY grateful to you if you were able to help me with this. Hopefully someone has been in a similar situation, or just keeps well informed of these things.

Many, many thanks,

Natalie

P.S. Is it a separate issue again to claim back PRSI?

P.P.S. Would you believe I just typed this whole thing into the text box, and when I hit 'submit', was asked to login, and lost the entire thing (forgot to copy it)? Hopefully I haven't missed any of the details of the first 'draft', although I have lost some clarity.

Have a read here [broken link removed] , all you should need to do is write to the tax office named on the tax credits notice you have, and ask for balancing statements for the year.
The employer will have returned part of the P45s to the tax office, so they should have all the details they need already.

Your parents may be entitled to a refund of the 2% Health Contribution only (usually a part of the total deduction described as PRSI on a payslip) if they meet the following criteria:

Where an employees weekly pay fluctuates above and below €480, but the annual pay during 2007 is not more than €24,960, the employee may claim a refund of the 2% Health Contribution deduction or where an employees weekly pay fluctuates above and below €1,925, but the annual pay during 2007 is not more than €100,100, the employee may claim a refund of the 0.5% Health Contribution deduction from the following address:

PRSI Refunds
Oisin House
Pearse St.
Dublin 2.
Telephone (01) 6732586 ​

Click to expand...

The site www.welfare.ie has a font of information re PRSI but I think the above is probably the main part of interest to you.
As far as I am aware, no refund is made of PRSI- it's just the Health Contribution. I suspect that you'd need to have something like a P45 in order to request a refund but it may be sufficient to supply their PPS numbers.

Thank you both very much for your help & information. Much appreciated!!!! Some great advice there. It's all making more sense now.