If you and/or your spouse or civil partner are a non-resident landlord and rent is paid directly to your/your spouse’s or civil partner’s bank account (either in the State or abroad), your tenant(s) should have deducted tax at the standard rate of tax (currently 20%) from the gross rents payable in accordance with Section 1034 TCA 1997.
To claim a credit for this tax, you must obtain a form R185 from the tenant; this form confirms that the tenant has deducted the tax and forwarded it to Revenue.
Enter the required information at Lines 211(a) and 211(b) for Form 11 – tax return form.
Do not submit the form R185 with the return but you must retain it for a period of six years, in case evidence of tax deducted is required in the course of an audit or verification check. Note:
You can only claim a credit for tax actually deducted and for which you have a completed form R185 from the tenant.
