SA disclosure requirement - UK/IRL DTA

SA disclosure requirement - UK/IRL DTA

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Yesterday I posted a question which has yet to be answered, regarding the nature of some pre-tax deductions in an Irish payslip and whether those deductions are available under UK regs.  I am still interested in answers to that, but it turns out for now to be a mere curiosity, as in the particular case giving rise to the post the entire income is exempt under Article 18(1).

I would like to know if there is any disclosure requirement in the UK tax return when Article 18(1) applies. Any takers? My inclination is just a general white space note

Additional point (only applicable had the income been taxable in the UK): There was a question published in Taxation (Query 18578) to which a published response was provided by Desi Foley of PKF-FPM Accountants Ltd in issue of 13 May 2015, wherein it was opined that the taxpayer could claim tax credit relief in respect of the "Universal Social Charge" contained in the Eire payslip. However it seems to me that Article 2(1)(a) makes no mention of this, and in my experience it is rare for social security levies to be covered by a DTA. *Possibly* you could get a deduction from gross taxable income to the extent that credit relief is not available, but I wonder whether that advice given was correct?

With kind regards

Clint Westwood

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By cparker87
13th Jan 2016 13:49

I don't know the answer

but I have a question for you - is your username gobbledegook or is it "no gammons in a nun double d game"?

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By nogammonsinanundoubledgame
13th Jan 2016 13:59

It's known as the "Jacoby rule" in Backgammon

.... but without the spaces.  Restored: No gammons in an undoubled game.

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By cparker87
13th Jan 2016 14:08

oh...

I wondered why the obsession with pork in nuns. 

 

I'm not sure my question speaks very highly of how my mind works =(

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