Non-Resident Tax Return/Agent

CJPD012

Registered User
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I acted as agent for my brother for a number of years. He is UK resident, and had a small amount of rental income in Ireland. He is now a director of an Irish company, and has a small income from this, but remains employed and resident in the UK.

I assume it is now necessary for my brother to submit his own return to reflect this PAYE Income, and that I should resign as his agent. Is this correct?

Also, as a non-resident, should he complete a Form 12 or Form 11?
 
I would suggest that as he is still non resident he will continue to require an agent in Ireland regarding his rental income.

Is he a shareholder of the Irish company? If so, what percentage does he own? If he holds less than 15% I don't think he needs to file an Irish tax return. All tax will be deducted by the company similar to Irish employees.
 
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