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Ireland: USC and Split Year Residence Relief

08 July 2014   (0 Comments)
Posted by: Author: Chartered Accountants Ireland
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Author: Chartered Accountants Ireland

Revenue has updated their Tax & Duty Manual to clarify that where an individual receives income, such as arrears of pay or a bonus, arising from the employment when they are deemed non-resident under Split Year Relief, the income is liable to USC in the year in which it is paid to the individual.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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