Revenue Note for Guidance
A non-resident person is assessable and chargeable to income tax in the name of any representative of any kind located in the State. The extent of any liability is the same as if the person were actually resident here.
In the case of a partnership, the precedent partner is deemed to be the agent of the non-resident partner. If there is no precedent partner, any other representative is deemed to be the agent of the non-resident partner.
Special provisions contained in section 1041 apply in the case of rents payable to non-residents.
Relevant Date: Finance Act 2021