Tax assessment for NI and ROI employment

I was working for 8 years in the North and began working in the Republic again last year. During my time in the North both my wife and I were being assessed individually. When I began working in the ROI again we went 50/50 with all the credits etc.

I have received a tax assessment form for the last 4 years and it says that I owe approximately €400 for each of the last 4 years. It also combined both of our salaries for each of these 4 years, basically assessing us as a married couple even though we were being individually assessed at the time.

Could somebody confirm if this is the norm please? I will be appealing the decision but I would like to have a rough idea of the answer that I would receive so that I could word the letter accordingly.

Thank you

If you never elected in writing to be assessed as a married couple and both you and your spouse lived in Ireland then it is correct for Revenue to include both of your incomes in the one tax return as this is the default position for a married couple.

If you elected in writing for single assessment then Revenue are incorrect to combine both of your incomes.

mucker2b,

Maybe I read your post wrongly but .
1. You are being asked for e400 for 4 years by ROI tax authorities.
2. You are only working in ROI for 1 year.

Surely the only interest ROI tax can have is in the 1 year you work in ROI,#

ie , you may owe one year and that maybe e400.

Srase, when I worked in the Room previously, we were both assessed as individuals. My first paycheck in ROI last year was also as a single person. It was afterwards that we went as a married couple.

Gerry, I don't understand where you are coming from but I did work in the ROI for approximately 10 years prior to 2006.
I was assessed for each of the last 4 years individually and have shown as underpayed each year by approx €400.

If you did not elect in writing that you wished to be taxed as single individuals then it was incorrect that you were assessed as a single person in previous years. The default position for married couples where both spouses are resident in ROI is joint assessment unless an election is made otherwise. So it would be correct for Revenue to re-assess those years when you were married.

This is usually for the benefit of the taxpayer. I do not know why this is causing an additional liability as I would need more information on both of your incomes and whether you claimed for transborder relief.

sorry mucker,

I think I was assuming you were working AND living in N Ire.

Did you both receive the PAYE credit on the statements for the past 4 years?