The intention to be buried in the country of your birth is the common marker that you have not relinquished your domicile there.
A person acquires domicile in the country of their birth.
You can declare your domicile to still be in Italy, Revenue may decide to challenge that.
The intention to be buried in the country of your birth is the common marker that you have not relinquished your domicile there.
Filing multiple legal declarations (tax returns) over a long period asserting your domicile to be Irish, is likely to be quite persuasive prima facie evidence of the OP's intent & choice, in the absence of stronger contradictory evidence.
OP if the amount involved is substantial, you would be well advised to go and consult with a tax adviser who specialises in this area, before you go ahead, as the cost of getting it wrong could be hefty.
I didn't read any further ... nonsense.
Ticking the Non-Dom box on the return or not ticking it as the case may be isn’t the end of the world. The facts are the facts; someone is either likely to be Non-Dom due to the fact pattern or not and ticking a box incorrectly does not preclude that.
Explicitly stating that you are Irish domiciled on a legal document, when a criterion for changing domicile is "choice", is a pretty prominent fact though, wouldn't you think?
If the background facts support someone’s non-domicile status, a tick on a form (or lack thereof) isn’t really relevant.
It’s not that the declaration is discounted. It’s just that it’s not necessarily a smoking gun, regardless of what Revenue may wish.
The primary sources for tax principles are legislation and case law; “but you ticked the wrong box on the form!” doesn’t come into it.
The point, torblednam, is that there are plenty of people who are completely unaware of their domicile. With the obvious caveat around the fact that it’s case law driven and therefore somewhat nebulous, someone is either likely to be Irish domiciled or they’re not. Whether they’ve ticked a box or not ticked a box is not particularly relevant. It all comes down to the supporting facts.
If a 66 year old hasn’t ticked the ‘Over 65’ box, it doesn’t change the person’s age (i.e. the facts of the case).
Revenue might like it to be a case of “aw shucks, I never ticked the box so I must be Irish domiciled”, but the legislation doesn’t work like that.
It is indeed nebulous, but my point is that determining a person's Domicile is done by examining a matrix of evidence of intention and actions.
If a person has a binary choice on an official form, where the meaning of that choice is plainly spelled out - what country do you consider you are a permanent resident of (bearing in mind if you're foreign you will have started out with a different one) - their answer to that question has to carry weight, in any analysis of their overall position.
Much moreso than, for example, buying a grave in their homeland a few months before starting a dialogue with Revenue about how my last 15 years' returns have been wrong.
Ironically, a person whose returns are in rag order, routinely containing errors or omissions, would probably be much more credible in such a case, than someone who clearly takes great care to file a correct and complete return.
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