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Individual is Irish domicile, not Irish Resident and not Irish Ordinary Resident. The individual is returning to Ireland Jan 20XX and there are invoices still outstanding for work he has completed while NR and NOR. I understand that an Irish citizen returning to live in Ireland having been non-resident and not ordinarily resident when the income was earned, funds accumulated from income earned before 1 January in the year that the individual becomes Irish resident should not be liable to income tax. If the invoices are paid after he returns to Ireland, will they be subject to Irish income tax? I am of the view that they should not as the income was earned while NR and NOR but did not find definition of 'earned' in relation to this to confirm.

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Asked on 16 August 2019 10:03 am