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A clients spouse was made redundant in 2011 and we have to process a claim for top slicing relief based on her average tax rate for 2007-2010. Do we take into account non paye income (rental income, dividends and deposit interest) when caulating this or do we only take PAYE income into account?

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Posted by (Questions: 72, Answers: 8)
Asked on 11 December 2012 10:40 am
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See TCA 1997 Sch 3 para 10
A is the amount of income tax which … would be chargeable in respect of the TOTAL income of the holder or past holder of the office or employment for the year of assessment.
Total income includes all sources not just PAYE income.

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Posted by (Questions: 5, Answers: 5191)
Answered on 11 December 2012 6:20 pm