So I'm living and working in Australia since 2010, and I'm contacted last week by the Irish Revenue (via email)
When did you move to Austrailia in 2010? Odds were you were resident in 2010 and subject to tax on your world wide income(WWI) for 2010 as between 2010 and 2009 you probably spent excess of 280 days in Ireland and more than 30 days 2010.
The Exception to WWI being the income of a job carried out wholly in another state per S822 Split year residence relief where the intention was to be non res in 2011 and 2012.
Were you resident in Ireland for 3 years or more including 2010 if applicable? If so you were Ordinarily resident in 2011, 2012 and 2013 until you are 3 years non resident.
You tax scope in Ireland at this stage will be "Liable to Irish tax on Irish source income and income from a trade, profession or employment to the extent exercised in Ireland.
The DTA between Aus and Ireland states "Pensions (including government pensions) and annuities paid to a resident of one of the Contracting States shall be taxable only in that State." ie. your pension is only taxable in Aus.
Then it wasn't an email.I should have been a bit clearer perhaps - the email was on the ROS/myAccount website which I think is pretty secure. But thanks for the heads up on that.
I got my reply - the Inspector says that because I'm non-Resident and paying Tax abroad I do not need to file an annual tax return!
So the 'Warning Letter' was inappropriate and unnecessary. As was the further demand for report of Worldwide Income.
I'm actually a bit surprised that they went as far as saying I don't have to (ever) file a return, but I'm very happy to be told so officially all the same.
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