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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Remittance Basis: Remittance Basis up to 6 April 2008: Employment Income: Income arising in the Republic of Ireland

Before 6 April 2008, individuals who were resident but not domiciled or resident but not ordinarily resident in the UK were chargeable to tax on the arising basis in respect of any investment income arising in the Republic of Ireland (ITTOIA05/s831 - repealed from 6 April 2008). The same applied to any earnings from employment with an employer resident in the Republic of Ireland.

This meant that the remittance basis did not apply to the individual’s Irish source income even if the individual used the remittance basis for other foreign source income.

However the law was changed from 6 April 2008, and in keeping with European Union directives, HMRC will now accept that individuals who were resident, non-domiciled or resident but not ordinarily resident in the UK may use the remittance basis for income from the Republic of Ireland for periods up to 5 April 2008.

Individuals who have previously been assessed on their income from the Republic of Ireland will not generally be permitted to alter that assessment unless within the usual claim time limits.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)