Non-residency query

C

Clara

Guest
I'm confused by the wording on the revenue website regarding tax residency.


The numbers in the "however" example don't add up to me. In that case if year 1 was 365 (-30) and year 2 was 14 (-14) then the amount of time spent in the country is still 335 and therefore over 280 and should be regarded as tax resident.

But the revenue website is obviously correct so what am I missing in my logic?

My circumstances

2009 = 365
2010 = 160
2011 = 365 or 275 (depending on circumstances)

So will I be tax resident for 2010 or not? I'm guessing either way I'll be resident for 2011?

thanks
 
All Revenue are stating is that you will not be considered tax resident in Ireland for a tax year if you are in the country for less than 30 days in that year. This is the case even if combining the number of days with the days spent in Ireland in the previous year results in the 280 day test being met i.e. 2009=365 days, 2010=20 days - you will be non resident in 2010 even though you are in Ireland for more than 280 days over both years.

Based on the number of days you will be in Ireland you will be tax resident in Ireland for all the years either by meeting the 183 day test or the 280 day test or both.

[broken link removed]
 
Ah ok that makes sense; thanks for explaining that to me
 
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