Form 11 Non-Resident Query

Hi

I am completing a Form 11 for a Latvian friend of mine. He moved to Ireland about 5 years ago. He works here in the building trade. This may sound like a silly question but I am wondering if the "Non-resident" areas within the section of the Form 11 apply to him. I was thinking they don't as he is now a resident here in Ireland,has a pps here in Ireland etc

I am thinking that the non-resident section only applies to people who have earnings here in Ireland but don't reside here.

Thanks!

I take it this is a 2008 return. He is resident if he has spent 183 days in the 2008 year inside Ireland, or 280 days in the 2007-8 period. He should be allowed full Irish tax credits, and the non-resident sections would not apply.

If your friend was resident in ireland for 2005-7 also, he would be "ordinarily resident" and liable to tax on world-wide income.

You do not mention his married / single status, as there could be other considerations if he is married.