prsi/usc on rental income

N

nbc

Registered User
Messages
286
Hi,
I have checked with revenue and have discovered that I paid prsi and usc on my rental income for 2011. I thought this was exempt but was coming in for 2013.
I moved to Uk 2 years ago and now am resident here. I have to declare my rental income in ireland. i know they will allow any tax I paid in Ireland to go against my liability here but whata bout prsi/usc?
Also whats the name of the document I must show to prove what tax I have paid?
Many thanks
NBC
 
If you were tax non-resident in Ireland in 2011, you shouldn't have paid PRSI here on your Irish rental income. You are liable for USC on such income even if you are non-resident. As USC doesn't exist in the UK, paying it here confers no corresponding tax benefit or credit in the UK.
 
T McGibney said:
... As USC doesn't exist in the UK, paying it here confers no corresponding tax benefit or credit in the UK.
Click to expand...

USC is treated as an income tax for double taxation purposes, therefore credit should be available against UK income tax for USC paid.
 
Cheers

Thanks guys.
How do I prove to HMRC what I have paid in irish tax?
Also am I allowed to pay some prsi in order to maintain my irish pension rights?
Kind regards
nbc
 
You must log in or register to reply here.
Back
Top