I am informed by the Revenue Commissioners that if the taxpayer resumes employment prior to 31 December he may be entitled to a refund of tax based on his unused credits. Any refund due would be made by the taxpayer's employer.
If he does not resume employment before 31 December he should forward his P60 to his inspector of taxes after that date. The inspector will then review his liability for the year and refund any tax overpaid.
If he ceased employment he should forward a completed form P50, a claim for a refund of tax due to unemployment, together with his P45 to his inspector of taxes who will process his claim as quickly as possible.