Refund leaving the country - told no refund applies

Hi,

I left Ireland earlier this year and continued working remotely for my employer until just before 180 days and then moved to working for a company in my country of residence. I applied for refund of Income tax and USC but received a notification that no refund is due, am I misunderstanding how this works?

I took the gross I've earned so far in 2024 and put it into a tax calculator as if it was my full 2024 income, I then took the USC and PAYE shown there away from what I've actually paid so far this year and there is a substantial difference in my favour, I was under the impression that that amount would be due to me as a refund as my full year allowances and bands would be applied to the nearly half year income I've received so far.

The only complication is that I have rental income and I'm now a foreign landlord, is that impacting my application and if so I presume it will sort itself out with a balancing statement after December?

Thanks,

You aren’t tax resident for the whole year so you don’t get tax allowances for the whole year. You are getting them elsewhere I presume?

This is from the revenue site:

"Generally, full tax credits are allowable on a ‘cumulative basis’. This means that you receive a full year of tax credits even though you have been resident here for only part of the year."

If you have rental income you have to file a tax return. It wouldn't make sense for revenue to pay you back a load of tax and then look for it off you again when you file your return with rental income included.

Ok, so it's going to be down to a balancing statement at year end to see where everything falls?

Also, your rental income for 2024 is not due till 2025 so you will have to complete your form 11 for 2024 next year before you get the balancing amount back.