Joint Assessment with one spouse UK domiciled

[breakers]

I am jointly assessed with my wife who is Irish resident and domiciled. I am Irish resident, UK domiciled. We jointly own a foreign property (in France) which earns rental income. All income is paid to me and is paid in to my personal UK bank account and is not remitted to Ireland. If I was single then this income would not be taxable in Ireland due to my UK domiciled status.

So the question: does my being married and jointly assessed affect the taxable status of foreign earned income paid in to my UK bank account. For example is 50% of the foreign earned income taxable?

Thanks for any insight.

 

[Iceman732]

Why aren't you domiciled in Ireland?? Who is the assessable spouse? I take it you are paying tax on the property somewhere? In France, England, Ireland, where?

 

[breakers]

Domiciled in UK cos I was born there and the revenue definition seems quite clear - unless you actively change your original country of domicile it stays the same throughout your life.
I am the assessable spouse.
Rental income is taxable in France.
Thanks

 

[Graham_07]

Domiciled in UK cos I was born there and the revenue definition seems quite clear - unless you actively change your original country of domicile it stays the same throughout your life.

(a) when did you become resident in Ireland i.e. at what age relative to your current age. and
(b) of which jurisdiction do you hold a passport, i.e. Great Britain or Ireland.
(c) where do you consider your permanent home.

I say this because while born in the UK, I have lived in ROI since an early age, have Irish citizenship (through an Irish parent), married in Ireland and live here permanently as my home. Those actions, I believe, constitute a change of domicile "by choice" to that of Ireland. I would not consider myself to be of British domicile.

More on this at
http://www.citizensinformation.ie/c...axation/tax-residence-and-domicile-in-ireland

 

[Thrifty]

I'm not exactly sure of the answer - but would assume you are not taxed on your share of the rental income unless you remit it to Ireland despite being jointly assessed- However the fact that you jointly own the foreign property would seem to indicate that your wife is entitled to half the rental income and as she is domicile this should be paid whether or nor she remits it to Ireland. I think any other arrangement migth look like tax evasion. You should of course get a tax credit from France for the tax you paid there and this may offset any tax due here.