Is a non-resident Irish landlord a chargeable person

DB74

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OK so non-resident Irish citizens are entitled to a portion of their tax credits etc to use against Irish rental income, based on the proportion of Rental income to Worldwide income

On a Form 11 there is a section at the front of the form to enter Worldwide income & Irish income so as to be able to claim this relevant portion of tax credits etc

There is not a similar section on a Form 12 so how can a non-resident landlord claim these credits without completing a Form 11 and thereby ending up in the Chargeable Persons net

Is there some legislation which states that non-resident landlords HAVE to complete a Form 11?
 
As I understand it anyone with non PAYE income has to file a tax return. Revenue have decided that some people can do so by filing a Form 12. The circumstances are outlined at 4 below:


3. An individual with a PAYE source of income and with net assessable non-PAYE income (including income subject to DIRT) of €3,174 or more is regarded as a ‘chargeable person’ for Self-Assessment and must file a Form 11 for that year.

4. An individual with a PAYE source of income and net assessable non-PAYE income (due to losses, capital allowances and other reliefs) is less than €3,174 and the income is coded against PAYE tax credits or fully taxed at source, is not regarded as a ‘chargeable person’.


Unless your non resident landlord falls into the category 4. which may be difficult as they can't have the income coded into their tax credits they are a chargable person and have to file a Form 11.
 
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