Revenue has updated the Tax and Duty Manual which provides guidance on the provisions relating to the residence of individuals. New paragraphs are included which provide additional guidance on:
- The meaning of ordinary residence and its implications in relation to the charge to tax (paragraph 2),
- Details on the charge to tax of income from a public office or employment (paragraph 5) and,
- Double tax agreements (paragraph 7).
Certain paragraphs have been removed as the relevant matters are dealt with in separate Tax and Duty Manuals; these include split year residence and PAYE exclusion orders.
The appendices in the manual have also been updated to reflect refreshed examples and now include a summary table on the tax implications of an individual’s residence, ordinary residence, and domicile status. A new appendix has also been included to provide historical guidance relating to a concession applying to Covid-19 cases in 2020.
LOADING...