Form 12 after emigration

[ikapa]

I am filling out my tax return for the year and am wondering if you need to fill out the form if you have emigrated but are still receiving rental income under the rent-a-room scheme.

My fiancee and I own an apartment which I live in - he emigrated to the UAE a year ago - and which has 2 spare bedrooms rented out to friends. For previous years we both filled out the Form 12 in order to declare the rental income. This year is the same as he was working in Ireland until he left but from next year would I still have to file a Form 12 on his behalf if the only income he receives is the rental income? Rental income is under the €10 000 limit so not worried about that but I'm not sure if it should all go on my form.

 

[xeresod]

For the rent a room scheme to apply the owner must live in the property.

If the rent is paid directly to the landlord, the tenant must deduct 20% and remit it to Revenue, otherwise an agent needs to be appointed to receive the rent.

See here.

 

[ikapa]

For the rent a room scheme to apply the owner must live in the property.

If the rent is paid directly to the landlord, the tenant must deduct 20% and remit it to Revenue, otherwise an agent needs to be appointed to receive the rent.

Thanks for your reply, I am the joint owner and I do live in the property so there are no deductions to be made, I have always just declared the rent at the year end. My issue is whether my fiancee has to fill in the Form 12 as he is no longer resident. (He lives in UAE, I live in Ireland)