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Readers’ forum: Declaring euros on prepaid UK debit card on Irish tax return

04 January 2022
Issue: 4822 / Categories: Forum & Feedback
Irish returns

My client lives and works in Northern Ireland (NI) and is UK domiciled. He also owns a house in the Republic of Ireland where he stays on a regular basis.

He has a UK Revolut card that enables him to transfer money to a euro account held in UK. He pays for his bills in Ireland in euros using this card. He does not have any Irish bank accounts.

His income is derived from self-employment employment and dividends that are all UK related. He is in the Republic of Ireland for more than 183 days a year (albeit he is also in NI for more than 183 days as well).

When completing his Irish tax return does he declare the money used on his UK euro Revolut card as money being brought into Ireland? The amount involved is about £10 000 a year.

If so am I correct...

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