Split year residence relief

maxfly

does anyone know if it is possible to claim split year residence relief as a self assessed taxpayer. Obviously SYR is only available on employment income, but can it be claimed where a person might have other income in the year that has to be returned on Form 11. This is a situation where a person left ireland mid way thru the year and continued to be non resident in the following year!

nompere

It's not impossible for a self-assessed taxpayer to have employment earnings as well - I know I have. I see no reason why split year treatment would not be applied to that sorce of income.

Except in cases where the taxpayer has only employment income and the jurisdiction he is going to has similar rules (the UK is the obvious example) there's usually going to be lots of things involved in sorting out tax for the year of departure.

You are going to need to spend time with a good commentary on the double taxation treaty (if there is one) betwen Ireland and the place you're going to.

pigeonbutler

Split Year relief only applies to employment income but may be claimed by self-assessed persons in respect of such income.

Any other income is taxable on full year basis for that final year of residency, subject to any double tax issues that might arise.

maxfly

thanks, on the basis that it can be availed of, how does a person claim it on a form11? there is no facility

pigeonbutler

My knowledge of the practicalities of filling out the Form 11 is limited enough. I think split-year might be something that requires to send something to your local Revenue Office. It's probably best to contact them and hopefully get somebody helpful let you know the procedure.

In terms of what effect it will have, I think it'll simply mean that only your Irish employment income (rather than any new foreign employment) will be subject to tax.

Are you envisaging a different impact?

maxfly

no the idea is that foreign employment won't be taxable here. I'm just trying to ascertain whether formal contact is required to be made with the revenue. I would have no issue with contacting the revenue if i was leaving soon, but if departure was in 2009 can SYR be claimed after the event - or not 'claimed' as the case may be where when filing Form 11 there is no facility to claim the relief! By saying not claimed I would have simply omit the foreign income from the Return.

nompere

Your answer lies in the "expression of doubt" part of the Form 11. You note there that you ceased to be resident on (say) 15 April 2011, and that because you believe you are entitled to split year relief you have omitted your foreign employment earnings from the return.

I don't think there is any need to quantify those foreign earnings.

Mr. Incognito

Split year relief means that you leave or arrive half way through the year and have been non resident before the date of arrival or will leave with the intention to be non resident after the date of leaving.

Are you sure this applies to you?

maxfly

Mr. Incognito wrote: »

Split year relief means that you leave or arrive half way through the year and have been non resident before the date of arrival or will leave with the intention to be non resident after the date of leaving.

Are you sure this applies to you?

As I said in my first post......

This is a situation where a person left ireland mid way thru the year and continued to be non resident in the following year

Mr. Incognito

well if it applies they are non resident from the date of leaving.

If they have income after they left if this income is irish source is is still taxable.

Other source income is not. You apply by writing to your local tax district to claim it under S 822 TCA 97.