"Foreign" Income Taxation

JJ1982

Registered User
Messages
202
Hi,

Advice needed from any tax buffs out there!

I am an accountant and a friend has asked me to look over his tax situation regarding foreign income he has earned. I had looked at Revenue guidelines but i really am flumoxed how to deal with this query. Ill outline:

This guy has worked in the navy since 2001 and has not yet made a tax return. His poistion is as navagator on whichever ship he is working

-2001 he spent over 183 days working in irealnd but received money from work on a ship which was paid to a bank account in the Isle of Man

-2002 he spent less that 183 days in ireland, monies recieved to same bank account as above

-2003- worked as PAYE in ireland

-2004 worked over 183 days in ireland but monies received from ship work into bank account in isle of man

-2005 similar to 2004

-2006 worked in shell oil refiniery paid into isle of man bank account

So basically my questions

1) What domain should he be taxed in, UK or Irish revene?

2) The amount he was paid in were sterling, what rate would these be translated at

Although i have told him i wouldnt deal with his case, my curiosity is piqued now!


Many thanks for any replies
 
I am not an Accountant just an ordinary pleb but it appears to me that he would be taxed in Ireland for all years except 2002

The convertion rate of Sterling would be the applicable to each payment in the relevant tax year (could be wrong)
 
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