# I'm not a resident anywhere, surely I'm not evading tax?



## alwaysonit (24 Jun 2013)

Basically I want to avoid paying DIRT.

I  went into Bank of Ireland today to open an account with them (I want to  have an account with no annual fees with every institute in Ireland so  that when I am abroad I can keep transferring my funds to constantly  have the best rate available in the country) and explained my  travelling situation with them.

They proposed opening a non-resident account using my UK address  that is linked with my Lloyds Tsb UK account and said as a non-resident I  would be exempt from DIRT.

I'm not an Irish resident anymore and probably not a resident anywhere (if anywhere it'd be Thailand, can't find criteria anywhere though).

With my UK savings I told the bank I'm not a resident and get my interest payed gross.

I  have money invested with AIB, PTSB, Ulster bank and state savings as  well, these are all resident accounts but I could change them all to  non-resident accounts which seems fair as I don't fulfill the residency  requirements, and would of course benefit me DIRT  wise.

The only thing that might make me look like a resident is  that I get paid a weekly retainer by an Irish company but of course my passport can prove that I haven't been in the  country for the required number of days to be a resident.


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## Luternau (24 Jun 2013)

What exactly are you asking? 
The thread title does not mention DIRT yet you start by saying it's about DIRT! Seems more like a residency/tax question to me!

Regarding residency-if you don't know where you are resident-I doubt we can help you.


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## alwaysonit (24 Jun 2013)

The title menions tax, DIRT is tax.
I'm not a resident anywhere as far as I know. I was born in Ireland, have an Irish passport and have been an Irish resident until 2009. In 2010 I was an Australian resident, an have not been a resident anywhere since.
This was my first post so apologies if it should have been posted elsewhere?


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## Jim2007 (24 Jun 2013)

alwaysonit said:


> The title menions tax, DIRT is tax.
> I'm not a resident anywhere as far as I know. I was born in Ireland, have an Irish passport and have been an Irish resident until 2009. In 2010 I was an Australian resident, an have not been a resident anywhere since.
> This was my first post so apologies if it should have been posted elsewhere?



Although the 183 day rule is the most common one applied it is not the only criteria!  For example if you visit pretty much anyone of the EU countries on a regular basis over about four years, you can be declared tax resident in that country, especially if you are earning sufficient income to come to the attention of the revenue officers and no one else is claiming you!


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## Luternau (24 Jun 2013)

Your question is more about residency than DIRT-which if you are exempt would still be a residency issue rather than a deposits issue.

Residency is not a straighforward matter. You would have been ordinarily resident in Ireland for three years after you left. (check out revenue.ie for more information on residency and domicile)
Based on what you said, you may have a liability to pay income tax on your Irish earnings in 2009-2012, as well as paying DIRT, and perhaps on any other income earned elsewhere. (double taxation treaties may come into play here)

I am no expert on tax and this post may not be picked up in a savings thread. It would be better if it was in the tax thread.


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## TomOC (14 Aug 2013)

Sorry to tag onto this thread

My story is:  I'm Irish, I worked in Ireland from 2006 to 2010 after graduating. 

I was tax resident in Ireland in 2010, spent over the 183 days here   
Over the next 3 years I traveled, my only Irish income was bank Interest. I paid DIRT
2011- no taxed income abroad. less than 183 days in any country.  Mainly in New Zealand. 6 weeks spent in Ireland
2012-Some taxed income in NZ (2012-2013 tax year 1 Apr - 31 Mar)
        More income in Australia (2012-2013 tax year 1 July to 31 June)
Less than 183 days in either country in calender year 2012.  'Resident for tax purposes' in Aus 2012- 2013 year.  No Irish visit

2013 First 6 months in Aus till 2nd July (Aus 2012- 2013 year) Arrived home in Ireland 3rd July

For 2013 I spent over 183 days in Aus, less than 183 days in Ireland.
Given the different tax years Jan to Dec in Ireland, July to June in Aus residency is confusing for me

I was resident in Aus for the 2012- 2013 year but in 2013- 2014 year not resident

From an Irish perspective am I deemed non resident in Ireland this year due to being here less than 183 days this year?
I was here zero days 2012
Approx 40 days 2011
Over 183 days 2010

I am wondering based on this am I deemed from an Irish perspective to be tax resident in AUs for the full 2013 calender year? 

Is my country of residency from an Irish tax perspective only based on calender years? 

Based on this for my Irish income now am I, Irish resident, non resident (ie Australian resident, no residency?)

Sorry if it is confusing how I have described this. Thanks


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## Luternau (14 Aug 2013)

You really should start a new thread - it gets more notice.

Lots of information on Revenue about this.

I believe you are deemed resident in Ireland for this tax year based on your previous residency pattern. If you leave the country, you continue to be ordinarily resident until you have been non-resident for three continuous tax years. Further more


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## dranno (15 Aug 2013)

Regarding the original poster's comments....it is my understanding that international tax law requires everyone to be resident somewhere for tax purposes.  When residency isn't clear it is decided based on the tax treaties between the various countries involved.


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