Domiciled - Written Memo?

[javiercarrillo]

I don't consider myself Irish-domiciled and have always reported myself as "non-domiciled" on Revenue My Account.

I read that apparently my opinion is not enough and I need to get a "written memo" in case I ever need it as evidence for Revenue and that this memo needs to be written by a tax advisor.

My situation:

- Foreign born (South America), own property there
- Living and working in Ireland for 14+ years, have Irish passport now, and own property in Ireland (simply because if made financial sense)
- Most family (mom, grandma, aunts/uncles, cousins) in another EU country. I studied, lived and worked in said country before coming to Ireland and looking to buy property there too
- Partner also working in Ireland but is from another EU country. No children.
- We don't plan to stay in Ireland forever

Any guidance on what kind of document/proof I need and which Tax Advisor to use are appreciated. Thanks!

 

[Strong John]

Your domicile is generally that of your father, so I presume that where he was South American that your domicile will be the same

If you wanted to change your domicile of origin (South America) to a domicile of choice (ie Ireland), then you would potentially need something further like a written memo to support this

But given the facts you have outlined I don't believe you need to do anything further

 

[patfert1]

Just curious... does being non-domiciled have a practical effect on your taxation in Ireland or abroad?

 

[Farma1]

There is no requirement to have written advice. It is good practice though where a case could be argued. You don't actually mention if you are taking advantage of remittance basis taxation or not. If you are it would be advisable to have a tax advisor take a view on your domicile.

Presuming your domicile is the South American country you were born in - ie thats your fathers nationality and thats where you were born - owning property there still is a start and to your adnvatage.

What other ties do you have to that country now? family, bank accounts, investments, work, how often you visit,
What proof do you have that you don't intend to stay in Ireland for ever? - when are you planning to move - retirement?
After 14 years living and working here, and especially getting the passport it starts to become a little more questionable and if it was me I would want the advice.

 

[TomEdison]

If you wanted to change your domicile of origin . . .

Other way round — I think the OP is looking for reassurance that his domicile has not changed, and wants to know what he should do to maximise the likelihood that the Revenue Commissioners will take the same view.