Are Funds Remitted to Ireland but Earned Abroad Taxable?

[mistermagoo]

Hi Guys,

Supposing I leave Ireland for a number of years and work/run my company elsewhere, extracting dividends into a UK bank account for example.

If I then come home to Ireland and move this money from the UK back to Ireland is it taxable here?

Or is the fact it was earned during a period I was not resident in Ireland mean it is not taxable?

Any advice would be much appreciated!

Thanks