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Am I liable for income tax?

  • 31-05-2014 11:58am
    #1
    TheJokesOnUs
    Registered Users, Registered Users 2 Posts: 17 ✭


    I have been working out of Ireland in the Middle East for the past 20+ years and would have spent no more than 2 or 3 weeks in Ireland on any given year during that time. I own a property in Ireland and have also maintained bank accounts but would be considered nonresident. I am also up to date with my NPPR/Property tax, TV tax, septic tank tax etc. I never rented out my property so no Irish income would have been earned from that.


    I am returning to Ireland in early June for an extended period of time, call it a sojourn/sabbatical whatever, for around 12~18 months, and I would end up spending more than the 183 days in country for 2014 and 2015. During this time I will be living off my savings, not seeking employment nor seeking any state handouts.


    As I am coming back mid tax year would I be considered liable for income tax on my salary earned during the first half of 2014?


    Thanks in advance if anyone has an opinion to share.


Comments

  • #2
    dogsears
    Registered Users, Registered Users 2 Posts: 535 ✭✭✭dogsears


    TheJokesOnUs wrote: »
    I have been working out of Ireland in the Middle East for the past 20+ years and would have spent no more than 2 or 3 weeks in Ireland on any given year during that time. I own a property in Ireland and have also maintained bank accounts but would be considered nonresident. I am also up to date with my NPPR/Property tax, TV tax, septic tank tax etc. I never rented out my property so no Irish income would have been earned from that.


    I am returning to Ireland in early June for an extended period of time, call it a sojourn/sabbatical whatever, for around 12~18 months, and I would end up spending more than the 183 days in country for 2014 and 2015. During this time I will be living off my savings, not seeking employment nor seeking any state handouts.


    As I am coming back mid tax year would I be considered liable for income tax on my salary earned during the first half of 2014?


    Thanks in advance if anyone has an opinion to share.

    You should be able to claim "split year residence". That means you elect to be treated as resident only from the date you arrive - you need to be able to show that you're likely to be resident in the following year i.e. 2015 for you. Check out http://www.irishstatutebook.ie/1997/en/act/pub/0039/sec0822.html

    Seems to suit you. This will keep your pre-arrival 2014 income out of the Irish tax charge.


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