Audit for non-resident qualified person

Hello

My sister is pregnant and her company and herself are to be audited. She is an IT professional with Irish Limited company but has always worked abroad (many EU countries) since 2006 because she just never found a job here.

Questions please:

1. She has spent less than 183 days in Ireland in any single year since 2004. What proof would satisfy Auditors?

2. The money earned abroad is paid into her account in Ireland, does that make her liable? I thought so but she says Revenue site simply states that 'A person is resident for Irish tax purposes if they spend 183 days in Ireland or ...' It does not say anything about keeping the money abroad or becoming liable once you bring the money in. I am also unsure now. Can people please share their knowledge/experience?

Thanks

International tax is complex and professional advice should always be sought.

I assume that the CT1 and Form 11 have been filed for all years.

You are correct if the individual is not resident for 183 days or 280 days in 2 years then they are not resident. But http://www.revenue.ie/en/tax/it/leaflets/res1.html#directors
Means the income is taxable in the state and may also be taxable in the country of residence.

Thanks for the feedback and advice taken on board.

The link states that 'A director of an Irish incorporated company holds an Irish Public Office and is chargeable to tax in this State on the income attributable to such directorship irrespective of his/her tax residence position; or where the duties of the office of director are exercised.
Not aware of this so thanks so much for this link. However we wonder if 'directorship income' means all income earned by the Director abroad even if the Director was acting as an 'employee' of another company abroad as she sometimes does due to constraints by the nature of the contract. In such cases, she would be employed by an agent or Intermediary company abroad in her professional capacity.

Any insight welcome, thanks.

If she is not resident not ordinarily resident PAYE income from a non Irish employer for duties carried out outside the state would not be assessed in Ireland.

You should still seek professional advice if the returns have been filed and you are not sure a voluntary disclosure may be required.

It is very important to seek good and proper professional advice on this.

Revenue will more than likely request for evidence that this income was assessed for tax in country of residence.

Thanks Brompton.
Hope this is not breaking Forum rules - any pointers on where one can get a Tax advisor that can give good and proper professional advice? Knowledgeable on international liabilities?
Any guidance would be appreciated.

I think there are 4 posters on AAM in the accountancy field, try Tommy McGibney, Joe above, Mandelbrot, and I think Mrs Vimes.

Bronte said:

I think there are 4 posters on AAM in the accountancy field, try Tommy McGibney, Joe above, Mandelbrot, and I think Mrs Vimes.

Click to expand...

Well count me out Bronte, while technically I am an accountant, I'm actually more like the opposite of an accountant

Thanks for this. We appreciate it.

Thanks to Bronte of course.