When Revenue send a cumulative ("C" basis) Revenue Payroll Notification (RPN) to your employer, they will be able to take you off emergency tax. Your employer will then refund any tax and Universal Social Charge (USC) that you have overpaid on your next pay day.
If you leave your job before getting the refund and are unemployed, you can claim a tax and USC refund directly from us. If you move to a new job before getting your refund your new employer will deal with the refund.
For refunds of emergency tax from a previous year, you must file your tax return for that year. This will enable us to review the year and issue any refund due.
The quickest and easiest way to claim a refund is by using our online service myAccount to complete a Form 12. You can do this by following these steps:
- sign into myAccount site
- click on 'Review your tax' link in PAYE Services
- select the Form 12 for the year you wish to claim for
- complete and submit the form and we will review the year for you
(Source:Revenue)