Non-resident but small income in Ireland

Hi There,

I am currently overseas and have PAYE exclusion and PRSI inclusion orders in place from my home employer. There is a double taxation agreement with the country I am resident in and I am currently considered non-resident, so I am happy with all of this.

Before leaving the country, we got advice regarding renting our homes while abroad and I know I have to submit a return for this (tax has already been deducted, but I know I can get some relief on some of the costs).

My question though is regarding additional, Irish-sourced income. I did a small amount of consultancy for a company in Ireland, while overseas. They paid me and took off withholding tax and USC (or whatever it is called now). Again, I am happy with this. My understanding is that, even when non-resident, I have to pay tax on Irish-sourced income.

I am just unsure with regards how to declare this along with my Rental income. Previously, when resident, I would have completed a Form 11 and I am happy to do so again (showing the rent and consultancy) but I do not know if my non-resident status or the PAYE exclusion complicates things.

Thanks for your advice
Brik

The consultancy income is unlikely to be taxable in Ireland. Look at the DTA and it will tell you who has taxing rights. Typically for consultancy income taxing rights go with where you are tax resident.

If it consultancy income for being a director of an Irish incorporated company different category and treatment altogether.

I would agree unless you carried out the activities in Ireland then should not be taxed in Ireland.

I assume they withheld professional services withholding tax which will go towards you tax liability on rental income.

Thanks Dublin66 and Joe90,

The work was for an Irish company, but I was not in Ireland when I did it, though I was paid in Ireland. The country I am living in has a DTA but they do not tax payments outside the country (they are territorial for tax, anything outside the country is tax free!!).

Yes the company took withholding tax off my. But I am not sure how I would capture that on the Form 11. Do you know? If it is not appropriate to post that here, no problem.

Thanks again,
Brik

Double non-taxation is not a sin. What type of withholding tax was it?