Leaving Ireland? The Tax Refund You Might Be Owed
If you're leaving Ireland mid-year, chances are Revenue owes you money. The PAYE system deducts tax as if you'll earn the same amount every month for the whole year — leave in July and you've almost certainly overpaid.
Split Year Treatment on the way out
In the year you leave Ireland permanently (with the intention of being non-resident the following tax year), you can elect for Split Year Treatment. The effect: your Irish employment income after you leave isn't taxed here.
The overpayment refund
Because tax was withheld assuming a full year of income, leaving in month 6 or 7 usually means several months of higher-rate tax you shouldn't have paid. Revenue refunds the difference once you file.
Form P50 vs Form 12
If you're leaving and won't work again in Ireland this tax year, Form P50 is the fastest route. Otherwise the refund gets claimed via your normal Form 12 for the year.
Do it before you go if you can
The refund can still be claimed after you leave, but keeping a working Irish bank account and an updated Revenue address makes the whole thing much easier.