Resident / Non Resident / Tax Home

I’ll try and describe my situation as clearly as possible!!!

I was a permanent Irish resident up until 4 years ago.

Currently in my first year working for a Dutch Company on a UK contract. The sister company in the UK pays my salary.
Salary is not taxed in the UK as I do not ever work in the UK nor am I resident there.

I had studied in the UK for 3 years before I began working for this company so therefore had a UK bank account hence my salary is paid into this account. Account address is an ROI address.

Due to the nature of my work I spend 180 – 220 days a year in various parts of Africa and Asia.

I do have an Irish residence however not in my name as I am renting.

From my research I believe if I declare as Irish resident but not ordinarily resident (does 3 years study in UK count) I pay tax on a remittance basis.

If however my days spent in Ireland allow me to qualify for non-resident i.e. I pass the 183 day or 280 day rule must I prove I have paid tax somewhere i.e. have a “tax home” or prove residency somewhere else?


Any help much appreciated.

Without exact dates for each country - if you lived in the UK studying for 3 years, it is likely that you are UK resident, unless you break this residence.

It is probably that you are non-Irish resident.

This is a complex issue, and you are unlikely to get a full response here and I would suggest that you take professioanl advice, giving full details of dates and times spent in each country.

I agree with Domo, you're situation sounds complex. You would need to gather details of the number of days in each country and then determine the tax consequences, if any, for each country. For example, due to the number of days you are present in Asia and Africa you may well have tax issues to consider in those countries.

From an Irish side of things, you are correct that having been non resident in Ireland for 4 years if you become tax resident again then for 3 years you will be treated as resident but non ordinarily resident. You will be liable to Irish tax on the remittance basis for the 3 years. If you remain non resident you will be taxable on Irish source income only. In both cases, if you have workdays in Ireland there may be an Irish tax charge (and PAYE requirement for your employer).

If you are non resident, non ordinarily resident and have no workdays in Ireland then your employment income should not come within the charge to Irish tax. The Irish Revenue do not require proof that you are paying tax elsewhere. However, as mentioned above, you will need to meet your tax obligations, if any, in those other countries also.

Thank you both for your posts, much appreciated.

It is as you both have stated and as many others I have spoken to, complex!!
My local revenue office was perplexed when I discussed my situation and suggested the remittance basis.

I have kept a log of all my days spent in each country including my days back in Ireland with flight details and visas as proof, which I hope should help resolve my situation. As you’ve mentioned I want to clarify my tax obligations both in Ireland and abroad to avoid any future problems.

Regarding non resident status in Ireland, “The Irish Revenue do not require proof that you are paying tax elsewhere”, however do they require proof of residence abroad. My reasoning being my only personal residence is in Ireland (rental and used for correspondences) while the residences used abroad are company owned.

I have I think exhausted all available information and agree I should seek professional advice. Any suggestions for a reputable company who would specialise in such taxation?

If you want you can PM me to discuss.

www.taxingtimes.ie

Hi Ashtray,

Apologies for digging up an old thread, I am in a similiar situation to yourself and wondering did you resolve this situation? Any advice would be greatly appreciated

Thanks