TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Pensions from abroad and Form 11

The Form 11 for 2006 was changed to remove the box for inserting credit for tax withheld abroad for foreign pensions. While most Irish tax treaties treat pensions as either taxed in the country of residence only or the country of source only, some treaties, eg with Canada, provide for taxing in both countries. In order to complete the Form 11 2006 correctly, it was necessary to advise Revenue of the issue by telephone or in writing. Did this cause you problems?

ICAI, under the umbrella body CCAB-I, had brought this to the attention of Revenue through the TALC Simplification Sub-Committee. Revenue provided the above explanation.

If you have experienced serious problems with the removal of the box for inserting credit for tax withheld abroad for foreign pensions, please advise Mary O'Brien, Senior Tax Manager at the ICAI tax department.