My spouse returned to Ireland in September 2025 after 14 years working abroad. He has been non-resident for Irish tax purposes since 2013. He started a new job in Ireland in October 2025 and is currently on Week 1/Month 1 basis. We intend to claim split-year residence for him for 2025 so that he will receive his full tax credits and standard rate cut-off point from the date he arrived back.
My question concerns Irish rental income during 2025.
My understanding is that split-year residence applies only to employment income and does not make a person resident for any other type of income such as rental, investment or foreign income. If that is the case, does this mean he remains non-resident for the full 2025 tax year in respect of rental income, even though he gets split-year treatment for his employment income? If it's relevant, he has no foreign income for 2025.
Up until September he was paying NLWT (Non-Resident Landlord Withholding Tax) monthly. Once he returned to Ireland, I cancelled the NLWT payments and Revenue accepted this. However, after reading more today, it looks like NLWT should technically continue for the entire calendar year if the landlord is regarded as non-resident for that year. I am not too worried about any shortfall because he has already paid more in NLWT than his 2024 rental tax liability, and 2025 should be similar.
I would like to confirm the correct position: Is he still treated as non-resident for rental income for the whole of 2025, even though he becomes resident under split-year rules from his date of arrival for employment income? Is there anything else I need to consider for his 2025 tax return?
My question concerns Irish rental income during 2025.
My understanding is that split-year residence applies only to employment income and does not make a person resident for any other type of income such as rental, investment or foreign income. If that is the case, does this mean he remains non-resident for the full 2025 tax year in respect of rental income, even though he gets split-year treatment for his employment income? If it's relevant, he has no foreign income for 2025.
Up until September he was paying NLWT (Non-Resident Landlord Withholding Tax) monthly. Once he returned to Ireland, I cancelled the NLWT payments and Revenue accepted this. However, after reading more today, it looks like NLWT should technically continue for the entire calendar year if the landlord is regarded as non-resident for that year. I am not too worried about any shortfall because he has already paid more in NLWT than his 2024 rental tax liability, and 2025 should be similar.
I would like to confirm the correct position: Is he still treated as non-resident for rental income for the whole of 2025, even though he becomes resident under split-year rules from his date of arrival for employment income? Is there anything else I need to consider for his 2025 tax return?