Each pilot requesting the above will need to apply for a Certificate of Residence (Woonplaatsverklaring) from the Dutch tax administration office (Belastingdienst) for the year in question and this must be in English. They will need one for each year going forward also. We cannot apply for a refund of Irish tax until we have received this.
The procedure is then as follows:
1.Our Irish Tax Return Questionnaire is issued during February onwards following the end of the Irish tax year (31st December).
2.Once you have completed and returned this form we should have all the required information to file your Irish Tax Return.
3.The deadline for filing the return is 31st October each year but we do have an extension until mid-November as we ALWAYS file these returns online. However providing the required information is received on a timely basis, for Dutch residents, their tax return will be filed as quickly as possible in light of the deadline to file their Dutch tax return by 1st April. However requesting an extension to the Dutch deadline is your own responsibility.
4.Once the Tax Return has been submitted, a Statement of Assessment is issued. We then forward your application for any tax (PAYE) and USC refund together with your Certificate of Residency (as per above)
5.The Irish tax office refund any amounts due directly to your personal bank account which can take up to 3 weeks or so from the date of the letter to arrive.
6.The pilots file their tax declaration in The Netherlands and pay any tax due