Self Assessment Tax return when living abroad

robobobo

Hi guys,

Looking for some advice on which direction I should go here

I am an Irish citizen who was living/working in Ireland until I moved to the UK about 2 years ago.

While in Ireland I was employed but also earning some extra income self-employed.

Each year I filed my Self Assessment tax return for the extra income.

After I moved abroad, I became employed by a company in the UK and I have been living/paying tax there since.

I continued to earn some extra income from my Irish clients which was paid into my Irish bank account

Do I file a Self Assessment return as normal for this income with the Revenue, or should I actually be paying tax on this in the UK where I am tax domiciled?

Thanks!

Will Yam

robobobo wrote: »

Hi guys,

Looking for some advice on which direction I should go here

I am an Irish citizen who was living/working in Ireland until I moved to the UK about 2 years ago.

While in Ireland I was employed but also earning some extra income self-employed.

Each year I filed my Self Assessment tax return for the extra income.

After I moved abroad, I became employed by a company in the UK and I have been living/paying tax there since.

I continued to earn some extra income from my Irish clients which was paid into my Irish bank account

Do I file a Self Assessment return as normal for this income with the Revenue, or should I actually be paying tax on this in the UK where I am tax domiciled?

Thanks!

When you say “about” 2 years ago, what do you mean? Tax doesn’t accommodate “about s”.

You are probably ordinarily tax resident here, depending on precisely when you left. That exposes you to tax on a number of income streams (and you can probably get the benefit of the double taxation agreement to avoid paying tax twice on the same income).

You also say you are “UK tax domiciled”. First, there is no such thing as “tax domicile”. You are either domiciled in a country or not.

If you were born here and lived here most of your life then you are domiciled here, regardless of where you are resident, unless and until you take positive steps to replace your Irish domicile with a UK one.

So to answer your question requires a lot more precise information than you have provided.

robobobo

Hi Will Yam,

Thank you for your response, it appears I was not quite up to speed on some of the terminology

You are probably ordinarily tax resident here, depending on precisely when you left. That exposes you to tax on a number of income streams (and you can probably get the benefit of the double taxation agreement to avoid paying tax twice on the same income).

I have checked this now and you are correct, I am ordinarily tax resident in Ireland (https://www.revenue.ie/en/jobs-and-pensions/tax-residence/how-to-know-if-you-are-ordinarily-resident-for-tax-purposes.aspx)

You also say you are “UK tax domiciled”. First, there is no such thing as “tax domicile”. You are either domiciled in a country or not.

My apologies, I was confused by the terminology. Again you are correct I am domiciled in Ireland

My understanding now is I am still liable for the income tax here in Ireland

In addition I will need to complete a Self Assessment with HMRC in the UK but should be able to claim Foreign Tax Credit relief thanks to the double-taxation agreement.