3 year rule for remaining an Irish tax resident after leaving the country

[itsme451]

I read on the Revenue site about the 3 year rule for becoming ordinarily resident, after which you still have to pay Irish tax even if you leave the country. As a foreigner who arrived here in September 2019, would this catch me as of January, or not until September 2022? As I posted a few weeks ago, I'm thinking of moving back to the UK.

Not sure it would make much difference if an ordinary PAYE job is exempted, since that's what I'd be moving for, but if I'm going anyway I might as well keep the deadline in mind and avoid complications. Even if it was just the need to file an Irish tax return each year to establish that I had nothing to pay.

 

[Gordon Gekko]

It would only catch you in January 2023.

You need three years of residence to become ordinarily resident.

So you’d need to be resident for 2020, 2021, and 2022.

You weren’t resident for 2019.

 

[itsme451]

It would only catch you in January 2023.

You need three years of residence to become ordinarily resident.

So you’d need to be resident for 2020, 2021, and 2022.

You weren’t resident for 2019.

Thanks, so it's just about where I spent the majority of that year. Ie there's nothing about having "chosen" to be fully tax resident in the year of arrival.

Does that mean my deadline for leaving is the end of June 2022?

 

[Gordon Gekko]

Thanks, so it's just about where I spent the majority of that year. Ie there's nothing about having "chosen" to be fully tax resident in the year of arrival.

Does that mean my deadline for leaving is the end of June 2022?

There are circumstances in which one can elect to be resident for year of arrival but I doubt you did or that they’re relevant here.

No re June 2022, as there are two tests, the 183 Day Test and the 280 Day Test. The latter being that if you’re at least 280 days in Ireland for the year in question and the previous year, you’re resident. So a numbers game.