Fill - Free fillable Double Deduction Credit through the PAYE System for (Irish Tax & Customs) PDF form

Double Deduction

Credit through the PAYE System for

non-refundable foreign tax

Part A should be completed by an individual who:

• is tax resident in Ireland, and

• is employed by an Irish employer, under an Irish contract of employment, and

• exercises some of the duties of the employment outside the State, and

• is liable to simultaneous deduction of Irish tax and non-refundable foreign tax at source from

the same income.

Part A - to be completed by employee

Employee name

Employee address (include Eircode)

Employee PPS Number

Employer name

Employer address (include Eircode)

Employer registered number

Year of claim

Are you tax resident in Ireland for the

year of claim

Yes No

Foreign jurisdiction where some of the

duties of your employment are exercised

Estimated total income from all sources

for year of claim (Euro)

Estimated annual tax payable in Ireland

for year of claim (Euro)

Estimated income subject to tax in foreign

jurisdiction for year of claim (i.e. doubly

taxed income) (Euro)

Estimated non-refundable foreign tax

payable in foreign jurisdiction for the year

of claim (Euro)

Form Double Deduction 1

RPC010953_EN_WB_L_1

Part B - for Revenue use only

Where Ireland has a Double Taxation Agreement in place with the foreign jurisdiction.

(If Ireland does not have a Double Taxation Agreement in place with the foreign jurisdiction, please

refer to Part C of this form.)

(A)

Estimated total income from all

sources for year of claim

(B)

Estimated annual tax payable in

Ireland for year of claim

B x 100

(D)

Estimated income subject to tax in

foreign jurisdiction for year of claim

(i.e. doubly taxed income)

(E)

Estimated non-refundable foreign tax

payable in foreign jurisdiction for the

year of claim

(F) Foreign effective rate

E x 100

Compare Irish effective rate (C) and foreign effective rate (F).

If the foreign effective rate (F) is

lower than the Irish effective rate (C)

If the Irish effective rate (C) is lower than the

foreign effective rate (F)

A credit of the amount at (E) may be

granted in the year of claim.

Step 1 (revised foreign income)

(D – E) x 100 = G

100 – C

Step 2 (foreign tax credit)

G – (D – E)

Step 3 (reduction in foreign income expressed as a

credit)

(D – G) x marginal tax rate = H

Credit of the aggregate of the amounts at Step 2

and Step 3 may be granted in the year of claim.

Note

The foreign credit must not exceed the sum

ascertained by multiplying the amount of the foreign

income by the individual’s Irish Effective Rate (IER).

Part C - for Revenue use only

Where Ireland does not have a Double Taxation Agreement in place with the foreign

jurisdiction.

(I)

Estimated non-refundable foreign tax

payable in foreign jurisdiction for the

year of claim

(J) Credit due for the year of assessment (I) x marginal tax rate

Part D - for Revenue use only for end of year calculation

Additional double taxation relief in respect of USC where the Foreign Effective Rate is

greater than the Irish Effective Rate.

(K)

Available foreign tax remaining for

USC

E - (D x C)

(L)

Amount of USC Payable for year of

claim

(M) Amount of Income liable to USC

(N) USC Effective Rate

L x 100

(O) USC attributable to foreign income D x N

(P)

Additional double taxation relief

due in respect of USC

Compare amount at K Vs O.

Allow the lower amount.

Note: Additional USC relief is added to relief calculated in Part B of this form.

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Fillable Double Deduction Credit through the PAYE System for (Irish Tax & Customs)

Fill Online, Printable, Fillable, Blank Double Deduction Credit through the PAYE System for (Irish Tax & Customs) Form

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