Tax Schedules...confused!

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eirbear

Guest
I'm a little bit confused bout Schedule D Case 3 and Case 4...I know "income from foreign employment and investments" are meant to go into both but which one is EU countries meant to go in to and which one is non-EU countries meant to go in to??? thanks for your help!!! :D
 
As far as I know - Schedule D Case 3 is for income that is not subject to Irish tax at source - e.g. foreign investment income, foreign rentals - interest on Govt Stock,

whereas

Schedule D Case 4 is for income that is subject to Irish Tax at source - typically DIRT (Deposit Interest retention Tax).

Hope that helps....
 
Schedule D Case IV can also include sundry types of income e.g. land dealing.

Otherwise the reply is spot on
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