Tax residence status

Horatio

Frequent Poster
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217
an extract from Revenue.ie:

Tax residence status
Your tax residence status depends on the number of days you are in Ireland during a tax year.
You are resident in Ireland for tax purposes if you are in Ireland for a total of either:
  • 183 days or more in a tax year
  • 280 days or more in a tax year plus the previous tax year taken together. With a minimum of 30 days in each year.
Usually a day means any part of a day. In some circumstances, if you spend part of a day in Ireland it will not be included in your total days present in Ireland. These are:
  • Any time you remain 'airside'. This is when you remain in an airport or port (in transit) while you are in Ireland.
  • Any time you are prevented from leaving on your planned day of departure. This is known as 'force majeure'. This could be due to sudden or severe weather conditions or the breakdown of an aircraft. You will not be regarded as being present in Ireland for the day after.
So where do revenue.ie get their data to calculate the days? From the applicant? From the airlines, presumably not. Feels loose.
 

orka

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1,007
I think Revenue's general approach is to assume someone is telling the truth. The consequences are severe if there's an audit/investigation and someone is caught in a lie so I really don't think many would risk it. In the extreme, they could probably get access to flight records and/or airport security records (if you go landside, you have to get back airside to get on your plane; if you don't go back airside, there'll be no record of you on the plane...). I don't doubt they can access any info they need so I really can't see anyone risking flouting the pretty generous residency rules.
 

bunny_

New Member
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1
You scan your passport at the Gardai checkpoint in the airport, AFAIK it's all kept track of there... thats how they know if you've overstayed your 90 day visa - like in the US also...
 

RedOnion

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3,132
How very trusting of them.
The entire Irish tax system, apart from PAYE, is based on self assessment. Nothing unusual about residency status being treated this way.

If it's ever questioned, it's up to the individual to prove their status.

You scan your passport at the Gardai checkpoint in the airport, AFAIK it's all kept track of there...
No. You can freely travel to the UK without any border checks, so that is not how it's monitored.
 

Gordon Gekko

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It’s self-assessment as others have pointed out.

Having worked on a few audits many moons ago, it’s reasonably easy to prove.
 

NoRegretsCoyote

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Rumour had it that back in the day a certain billionaire would make sure his private jet landed at a minute past midnight and not a minute before.
 

Setanta12

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1,063
Rumour had it that back in the day a certain billionaire would make sure his private jet landed at a minute past midnight and not a minute before.
I have this on good authority from an air traffic controller; same guy would also request to circle in international airspace if they were making good time to avoid being caught.
 
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