The leaving-Ireland checklist
These are the evidence categories Revenue weighs, in the order it will look for them. Download the same list as a one-page PDF — no email needed.
Download the free checklist (PDF) ↓
Your new country
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Ireland
- Sale, letting or retention of your Irish homeExplain what happened to it and whether it remains available to you. If you let it, the tenant withholds 20% or you appoint a collection agent under the NLWT system, and you file a Form 11 every year.
- Employment ceased with RevenueYour employer should cease your employment on Revenue's records; if they do not, cease it yourself in myAccount before claiming a refund or split-year treatment.
- Medical card, GP and health coverA medical card requires you to be ordinarily resident in Ireland; tell the HSE your circumstances have changed and keep the confirmation.
- PRSI record and voluntary contributionsRequest your Irish social insurance record from the Department of Social Protection; decide within 60 months whether to pay voluntary contributions to protect your State Pension.
- Electoral register and address updatesAn Irish citizen living abroad cannot remain on the Register of Electors (officials excepted). Update your bank, pension provider and Revenue to a foreign address.
Keeping an Irish bank account does not by itself make you resident — residence is a day count. Ordinary residence and domicile are what keep Irish tax alive after you leave. See Revenue's ordinary-residence rule ↗
You prepare here.
You file with Revenue.
There is nothing to 'submit' on departure — but there are four things Revenue expects you to do, and they have deadlines. This app does not connect to myAccount or ROS.
1. Update your details in myAccount or ROS
Revenue recommends updating your contact details and address to reflect that you are no longer living in Ireland. Make sure your employment has been ceased on Revenue's records.
2. Claim your refund and split-year treatment
In PAYE Services in myAccount select 'Claim unemployment repayment', or send Form P50 with a Form 12 or Form 11 and a statement that you are going abroad permanently or will be non-resident for at least the following year. Claim split-year treatment through MyEnquiries or on your return.
3. File your departure-year return
Form 11 by 31 October of the following year if you are a chargeable person (non-PAYE income over €5,000 net or €30,000 gross, rental or foreign income); otherwise Form 12 in myAccount. Report any CGT on Form 11, Form 12 or Form CG1, and pay by 15 December (disposals to 30 November) or 31 January (December disposals).
4. Keep the file
Ordinary residence runs three years and section 29A runs five. Keep your day-count records, travel evidence, the refund and split-year confirmations and every notification you sent.
Revenue: if you are leaving Ireland permanently ↗
The checklist PDF is free. For $27 we compile your answers and documents into a structured report; for $497 a member of our team reviews it and writes an opinion memo.
Get my departure report — $27 → Free checklist ↓