Are you an accountant Sophrosyne?
I'm just going to look at last years returns.
1. The accountant needed the LPT confirmation to imput to revenue online as this is now compusory. He accepted a print out or I could give him my log in id's - different to the system where he does my revenue income tax online. And there was confusion because the charge date is different to the payment date (Nov in one year versus March the following year)
2. As a married couple we are under joint assessment,
3. We each get 3300 in Personal Tax Credit but this is done by the system, but because we are abroad we should not and it causes my accountant a problem with the systems that cannot recognise this, he is handling this directly with revenue. a) by writing a note in our return and b) by contacting them directly to fix it.
So you are correct about the credits.
4. Our foreign income here does not go on the form. Instead as makes sense it is taxed here where we are resident. On what basis do you think this is relevant to the Irish tax authorities?
5. PRSI on deposit interest is for 2013 - but not for non resident landlords.
6. This changes in 2014, on unearned income, so rents, But paying this PRSI gives us no PRSI benefits, unlike other trades, so it is actually another 4% tax.
7. USC - my head hurts, this is basically another tax and I couldn't begin to figure out the rules, perhaps you'd summarise. Due to the head sore I hired an accountant as a non resident with so many rule changes I decided to pay the professional. And I'd advise everybody else to do the same.