2010
02.05
02.05
My question concerning the 2009 UK Tax Return centres on what parts/forms my friend should complete in order to avail of relief/credits on tax paid on rental income paid to the Republic of Ireland Revenue Commissioners in the 2008/09 UK tax year (i.e. she paid income tax on rental income earned on an UK property to the Irish Revenue Commissioners for the Irish tax year 2008). She has been forwarded the 2009 Tax Return document, containing the Employment, UK Property and Additional Information pages already. However, in order to avail of relief/credits, which documents/sheets should she also complete? She have lived in the UK (since relocating from RoI) from December 2008 - is she liable for UK tax from that date to March 2009?
This is counted as foreign income, not income from property, so she needs to obtain and complete the Foreign Income pages which allows a claim for DTR.
If she has not yet completed a P86, then she needs to do so. If she was prevusly resident and ordinarily resident in the ROI, then she will be resident in the UK from the date of her arrival and therefore only liable to UK from that date.