Split year treatment - resident or non-resident?

AlexisM

I'm pretty sure this is not covered in the 'leaving halfway through the tax year' thread.

If someone is availing of SYT, are they Irish Tax Resident? Revenue's website says "you will, as regards the taxation of employment income, be deemed to be non-resident from the date of your departure" - so non-resident in respect of employment income but resident for everything else - but what's the overall classification? What would the answer be to a question on a life insurance form required for Anti Money Laundering reasons - "are you Irish Resident for tax?".

Mr. Incognito

You are deemed non resident from the date of departure but only if you have written to revenue and claimed it. If not you will still be resident. If you are abroad having availed of the treatment filling out the form you are non resident for irish tax.

If you are in ireland filling out the form you are irish tax resident

If you have not availed of syt and are abroad filling out the form you will be irish tax resident resident if you have spent greater than 280 days in ireland in 2013 /14 counted from 1 jan 2013

Hope that helps