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
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.
MINIMUM REQUIREMENTS TO REGISTER
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.