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12 May 2015
Issue:
4500
/
Categories:
Forum & Feedback
, Republic of Ireland
, Double taxation
, International
, Residence & domicile
What income and tax reliefs relating to Eire are relevant for UK tax purposes?
We have been asked to review the affairs of our client’s wife (Mrs A). She was born in Ireland and is resident in Northern Ireland.
However she works in the Republic of Ireland (Eire) and her P60 for the year ended 31 December 2014 shows the following information:
- Gross pay after deduction of superannuation: €63 000
- Tax paid: €15 000
- Gross pay for universal social charge: €74 000
- Universal social charge tax deducted: €5 000
- Gross income for pension-related deduction: €73 000
- Pensions-related deduction made: €5 000
Mrs A is a higher-rate taxpayer in Eire. Ignoring the apportionment that will be required to relate part of the above figures to the UK tax years 2013/14 and 2014/15 which one should be disclosed on her tax...
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