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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Ireland: Other income

All other Irish income not falling within DT9853 - DT9855 above; for example, income from securities, stocks, shares and rent (including `payments in lieu of rent’ received through the Land of Commission under the Irish Free State Act 1923) is chargeable on the full amount as it arises. The deductions applicable to income assessable under Cases IV and V on the arising basis should be allowed. Liability is not limited to the amounts remitted even though the United Kingdom resident recipient may be not domiciled or not ordinarily resident in the United Kingdom.