Irish Tax system, non resident

Hello all,

I came to Ireland last July (2008) and I have just started familiarizing myself with the Irish tax system (and I have to say that I am still quite confused)
I am working for an Irish employer (PAYE) but I am travelling back to France every weekend. So I clearly spent less than 183 days in Ireland which makes me a “non-resident”.
Does that entitle me to claim tax back and if so what is the procedure?

Thx for your help

Islander said:

... but I am travelling back to France every weekend. So I clearly spent less than 183 days in Ireland which makes me a “non-resident”. ...

Click to expand...

365 - (52 X2 ) = 261

261 > 183, therefore, welcome you are tax resident or are my sums wrong (again)?

hey mathepac

as i understand you have to be in Ireland at midnight. I am usually leaving on thursday and coming back on monday and i guess annual leave counts as well. so I am def below 183 days

There are two tests of residence , either 183 days a year or 280 days between one tax year and the next. More guidance is available here :-

www.revenue.ie/en/practitioner/law/notes/tcagpart34_08.pdf

Thx graham

as i arrived in ireland in july 08 this second rule (280 days) doesnt apply for the tax year 2008 but for the current one. so according to my understanding i was a non-resident in 2008. Please correct me if i am wrong.
what form do i have to complete and is there any kind of proof required that i left the country (tickets etc)?

Hi,

Just something that you should note is that a non tax resident individual is liable to income tax in Ireland on Irish source income (for example rent from an Irish property) AND Irish employment income where the duties are carried out in Ireland.

From what you have said I am assuming that you carry out your employment duties in Ireland and as such are therefore liable to income tax on that income in Ireland regardless of the fact that you are non tax resident.

I am not overly familiar with the French-Irish double taxation agreement, however, based on the general OECD model, as I understand it the DTA gives primary taxing rights in such a situation to the country where the employment is carried out.

PRSI is another story and something you should also consider. In the event that you are paying social insurance on the income in France, you will not have to pay PRSI here. However, given that the primary taxing rights lie in Ireland I would doubt this is the case.

Given the fact that there are a number of other issues from a tax perspective that should be considered when an individual comes to Ireland I would strongly suggest that you seek some advice.

Also on the midnight "cinderella" rule for determining residence, you should note that this is no longer relevant from 2009. FA 2009 now deems a day to count for determining residency if you are present at any time during the day.

The "midnight" rule was removed in the last budget. Now if you are in Ireland for any part of a day then you are deemed to be in Ireland for that day. So that means one less day per trip that you can take account of.

In addition you can onlyclaim tax free on "employment income earned outside Ireland" the revenue allow a max of thirty working days in Ireland. So by my reckoning you fail to qualify on a number of fronts.

There some more info on this at:

[broken link removed]

Might be useful