Moving or returning to Ireland
Additional reliefs
You may be able to claim some additional allowances and reliefs if you have moved or returned to Ireland to work.
Migrant Members Relief
You may claim relief on contributions you continue to pay to a qualifying overseas pension when you move to Ireland. This is known as Migrant Members Relief. See Chapter 17 of the Pensions manual for more information.
Non-resident spouse or civil partner
You might be married and your partner is not resident in Ireland. If you are, you are treated as a single person for tax purposes.
However, if your spouse lives abroad and has no income in that country, you can be taxed here as a married couple.
See Marriage and civil partnerships for more information on how married couples or civil partners are taxed.
Special Assignee Relief Programme (SARP)
See Special Assignee Relief Programme (SARP), in Personal tax credit, reliefs and exemptions, for more information on this tax relief.