Will I be a UK resident?

N

nbc

Registered User
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I spent 70 days in Ireland in 2008 (rest in australia)
I spent 210 days in Ireland in 2009
I spend 210 days in Ireland in 2010(rest in Australia)
I will spend 60 days in Ireland in 2011(rest in uk)

Simple question- can I claim to be non resident in Ireland for 2011?
If so I have to pay 20% on my irish sourced income. Is this up to the marginal amount and then 41% on rest?
Thanks
NBC
 
You can spend not more than 183 days in Ireland in the year in question and not more than 280 days in the year in question and the previous year so I believe you will be "non resident" however you will be "ordinarily resident" until you have completed three consecutive years of non residency and will still be liable to Irish tax on all income except employment income.
 
If you are dual resident you may be able to claim treaty residence in the UK depending on your circumstances.
 
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Thanks guys. Appreciate the replies. didnt really understand the treaty bit though.
nbc
 
Also, remember that from 1 Paril 2009 you count a day if you spend any part of the day in Ireland. Before that you only counted days if you were here at midnight.

This may change your calculations.

The treaty steps in if you become tax resident in two countries in the same tax year, which is quite possible - you then need to look at the treaty to decide where you are treaty resident, and this will depend on your circumstances.

www.taxingtimes.ie
 
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