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Hi Alan, My client and his wife are non-domiciled but resident (since 2007) and ordinarily resident in Ireland. My client, who is a doctor, wishes to travel to the Middle East to take up employment in a hospital over the next 2 years, 2020 and 2021 and will be non resident in Ireland apart from brief holidays - circa 40 days a year. As his wife and family remain in Ireland he will remit funds derived from his professional work/employment in the Middle East to support them. He will have no other foreign income. Given the money that will be remitted in years 2020 and 2021 to support his family is coming entirely from employment/his profession, I take it it is not taxable in Ireland. He plans to return to Ireland in 2022. Many thanks, Richard

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Posted by (Questions: 59, Answers: 4)
Asked on 29 August 2019 6:06 pm
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Hi Kevin, Thanks for the very prompt response. Does that mean that in 2020, assuming he leaves Ireland on 31/12/2019, he can spend no more than 30 days in Ireland in 2020 visiting family etc. or he may be considered resident in 2020 ( under the rule 280 days over 2 years - as he will have spent 365 days in Ireland in 2019). Is that correct? Regards, Richard
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Posted by (Questions: 59, Answers: 4)
Answered on 30 August 2019 9:58 am

That’s correct.

( at 30 August 2019 12:22 pm)
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As a Non Irish Resident he is not taxable in Ireland on Foreign Employments or trades. So no he’s not taxed on it (in Ireland) and he can remit it to Ireland tax free. Be careful that he is actually non-resident – he is Irish resident if he spends 280 days over two years, although if he spends less than 30 days in Ireland in a year then he can’t be Irish resident. Be careful also on coming home in 2022 if he becomes resident it may leave his foreign income taxable for that year. Split year relief may apply to a foreign employment but not for self employed income or income from an office (e.g. Director).
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Answered on 29 August 2019 7:28 pm