Hi Folks. Thanks for your helpful responses.
I should have been a bit clearer perhaps - the email was on the ROS/myAccount website which I think is pretty secure. But thanks for the heads up on that.
When did you move to Austrailia in 2010? Odds were you were resident in 2010 and subject to tax on your world wide income(WWI) for 2010 as between 2010 and 2009 you probably spent excess of 280 days in Ireland and more than 30 days 2010.
Gabby, I left in mid May 2010, and yes I was living in Ireland in 2009 for the full year. But I got a balancing statement for year 2010 after I left. I think I'm all paid up for that year.
The Exception to WWI being the income of a job carried out wholly in another state per S822 Split year residence relief where the intention was to be non res in 2011 and 2012.
I went on an extended holiday around Australia for the rest of 2010 actually, so had no income for that year (after May).
Were you resident in Ireland for 3 years or more including 2010 if applicable? If so you were Ordinarily resident in 2011, 2012 and 2013 until you are 3 years non resident.
Do you mean AFTER 2010?
I remained abroad since May 2010 and have only been back in Ireland once for about a week (holiday).
You tax scope in Ireland at this stage will be "Liable to Irish tax on Irish source income and income from a trade, profession or employment to the extent exercised in Ireland.
Don't have any of the above - only the Occupational Pension which kicked in on August 2014.
The DTA between Aus and Ireland states "Pensions (including government pensions) and annuities paid to a resident of one of the Contracting States shall be taxable only in that State." ie. your pension is only taxable in Aus.
That's what I thought. So why the request now for a declaration of WWI?
The request is asking for details of WWI for years 2014/2015/2016 only, and says this is required to
"deal with your request for a P21 Balancing Statement for years 2014/2015/2016".
I didn't ask for a Balancing Statement! They contacted me (by post actually) and told me to file returns on the ROS website for 2014-2016, which I did quite quickly because I had no income to report in Ireland, except the pension.
Now they are making this additional request for WWI and I don't see why they want that, or are even entitled to it.
I am all legally paid up out here too, so I have nothing to hide, but I just don't need the hassle of going digging out records to file in Ireland when they probably have no further interest in me (beyond the pension, which is as you say taxed in Aus).
I have Certificates of Tax Residency in Aus for every year since May 2010.