Re: non-residency
Hi maggot
I don't want to appear unhelpful, but you really should take professional advice on this one. The whole area of residency is very complicated and there are so many complex issues, that you could make a very expensive mistake if you rely on any advice given on AAM. It probably explains why no one has attempted to answer your question.
You have been getting the rent-a-room relief, but you have not been resident. I would guess that you would have to be resident to get the rent-a-room relief, but I simply don't know.
If you are not entitled to rent-a-room relief, then you may have unwittingly lost the stamp duty exemption. I am not trying to frighten you, but you need to check this out.
The most significant potential tax liability for you is Capital GAins Tax. If you are not planning to return to Ireland in the near future, you should look at selling your home now. The gains would probably be free of CGT as it was your principal private residence. But if you are resident in the UK, would the gains made on the sale of a property in Ireland be taxable? Again, I simply don't know.
You should talk to an accountant in Northern Ireland who can answer these questions for you from a UK point of view and who can check out the Irish system as well.
Brendan