Non-residents and personal taxation

kateof

The Irish Rev Com are querying my husband's residency, He works in UAE 6 weeks, Ireland 6 weeks. We have a general Accountant, but are wondering if it would be advisable to get advice from a specialist accountant/consultant in non-resident personal taxation as the Revenue seem to want to go back the last 10 years etc.
I could really use some advice and help with this, we are really distressed by it all and don't know where to turn to get knowledgable advice on our options.

srsly78

Well he must be loaded after 10 years of not paying any tax, so you will have no problems paying for an international tax advisor. Free internet advice is definitely not the way to go! You really want to have this figured out BEFORE you start, not after 10 years. Imagine getting hit with a e300,000 tax bill, then they apply interest on it!

Instead of 6 weeks you mean 6 months I am guessing...

Alan Shore

I'm with srsly78 on this one.

There are so many variations on this to get advice here. If your general accountant has not got the answers then you need to go to a international specialist, but it may be too late to do anything if he is resident in Ireland you can't change that now.

Marcusm

Based on what you have said, it seems likely that he has continued to be Irish tax resident on the 270 days over 2 years rule. Has your "general" accountant previously advised that he has no Irish tax liability?

kateof

Thanks everyone
I was categorised some years ago as non-resident, the Irish Revenue are now debating that, and I could use some advice and expertise on dealing with them.
I just wondered if anyone out there has been through this?
Thanks again

srsly78

You may have been non-resident at a point in the past, but as you spend more time in Ireland this could change.

http://www.citizensinformation.ie/en/money_and_tax/tax/moving_country_and_taxation/tax_residence_and_domicile_in_ireland.html

How badly you get penalised depends on how much you cooperate. Did you do a voluntary disclosure or did you get "caught"?

Alan Shore

kateof wrote: »

I was categorised some years ago as non-resident,

Its a self assessment system, you prepared your return and claimed that you were non resident. To be non resident you have to spend less than 183 days in the country or less than 280 days in the county in two years.

I presume that the Revenue are disputing the number of days you were in the Country but it should not be up for debate its a matter of fact not interpretation.

Prior to 2008 you had to be in the country at midnight to count as a day since then its any part of the day.

kateof wrote: »

He works in UAE 6 weeks, Ireland 6 weeks

Looks to me that he may be resident in Ireland but you need an Tax Consultant to look at all the facts in the case and the interpretation of the Double tax treaty http://www.revenue.ie/en/practitioner/law/double/united-arab-emirates.pdf

Article 5 Residence might cause you a problem.