Non-residency query

[Clara]

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

if you spend 280 days or more in Ireland for any purpose over a period of two consecutive tax years you will be regarded as resident in Ireland for the second tax year. For example, if you spend 140 days here in year 1 and 150 days here in year 2 you will be resident in Ireland for year 2.

(However, you can spend up to 30 days in total in Ireland in either tax year and this test will not apply to make you resident even though the combined total of days spent in Ireland over the two tax years may be 280 or more. For example, if you spend 365 days in Ireland in year 1 and only 14 days here in year 2, thereby giving a combined total presence of 379 days, you will not be regarded as resident for year 2 under this test.)

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

 

[Breninio]

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]

 

[Clara]

Ah ok that makes sense; thanks for explaining that to me