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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.

This article first appeared on charteredaccountants.ie


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