A recent Sunday Business Post article, in the wake of the O'Sullivan v Canada Life court ruling, indicated that Revenue can demand that PAYE tax is paid on the PRSA fund balance prior to transfer abroad. Certainly the legislation on PRSAs seems to allow for this irrespective of the residence of the beneficiary. If so, it would make transferring a PRSA abroad most unattractive I would imagine.
Perhaps someone with experience of such transfers can comment?