Every_blooming
Registered User
- Messages
- 26
Recently returned emigrant. Using the 183/280 days test I will be non resident for 2024.
The country I left has a resident/non resident/ part year resident structure for their tax year for which I meet the criteria for part year resident, hence non resident from date of departure. As such I am technically resident of nowhere for the remainder of 2024.
On the face of it, my foreign income earned in 2024 is not liable to irish income tax as it will have been earned whilst non Irish resident, and likewise my Irish income earned since returning will not be liable to income tax in foreign country as it was earned after ceasing to be resident.
When declaring 2024 non residency status on next year's form 11 I will have to declare where I am a tax resident.. Which will technically be nowhere and vice versa when I submit tax return for other country. My concern is if I leave the status quo as is I will inadvertently become resident of ireland in 2024 by default (now my place of permanent residence) and hence become liable for tax based on all this years earnings. If so would I be as well off to claim split year relief so my foreign earnings are ignored for irish tax purposes and can avail of personal tax credit also or would I even be allowed as I'm still technically non resident.
The country I left has a resident/non resident/ part year resident structure for their tax year for which I meet the criteria for part year resident, hence non resident from date of departure. As such I am technically resident of nowhere for the remainder of 2024.
On the face of it, my foreign income earned in 2024 is not liable to irish income tax as it will have been earned whilst non Irish resident, and likewise my Irish income earned since returning will not be liable to income tax in foreign country as it was earned after ceasing to be resident.
When declaring 2024 non residency status on next year's form 11 I will have to declare where I am a tax resident.. Which will technically be nowhere and vice versa when I submit tax return for other country. My concern is if I leave the status quo as is I will inadvertently become resident of ireland in 2024 by default (now my place of permanent residence) and hence become liable for tax based on all this years earnings. If so would I be as well off to claim split year relief so my foreign earnings are ignored for irish tax purposes and can avail of personal tax credit also or would I even be allowed as I'm still technically non resident.