Non-Resident Claim Form IC11 for Tax Repayment

Understanding the Non-Resident Claim Form (Form IC11) for Ireland

The Form IC11, known as the Non-Resident Claim Form for repayment of Professional Services Withholding Tax, is an official document issued by the Office of the Revenue Commissioners in Ireland. This form is designed for non-resident individuals or entities who seek to reclaim professional services withholding tax (PSWT) deducted from their Irish income. It is a crucial component of Ireland’s tax procedures for non-residents involved in certain professional activities within the country.

Situations When to Use the IC11 Form

The IC11 form should be completed and submitted by non-residents who:

• Have had Irish professional services withholding tax deducted from payments received for services rendered within Ireland.
• Seek to recover the tax deducted if they are eligible under Ireland’s Double Taxation Agreement (DTA) with their country of residence.
• Are claiming a refund for tax paid on relevant payments, provided the claim is submitted within the statutory time limits.

It is important to note that this form is not used for general tax returns but specifically for claiming refunds related to PSWT on professional services.

Key Information Required to Complete the Form

The form requires detailed information about the claimant, the payments made, and the tax deducted. The main sections include:

• Claimant Details: Full name, trading name (if applicable), tax reference number, address, contact details, and revenue PSWT file reference number (if known).
• Agent Details: Name, address, and contact details of an agent, if the claim is submitted through a representative.
• Supporting Documentation: Original stamped and certified Form IC11 or a Certificate of Residence from the relevant tax authority, along with acknowledgment of payment notifications and a schedule of claims.
• Payment and Tax Details: Total relevant payments received and the total appropriate tax deducted, as shown on supporting payment notifications.
• Declaration: A statement confirming the residency status during the relevant tax years and that the claimant has not received credit for Irish tax paid elsewhere.

How to Submit the IC11 Form

The completed and signed IC11 form, along with all supporting documentation, must be sent to the Irish Revenue Commissioners at:

Office of the Revenue Commissioners International Claims Unit Sarsfield House, Francis Street, V94 R972, Limerick, Ireland

For any inquiries, claimants can contact the Revenue’s International Claims Unit by telephone or email:

• Telephone: +353 1 738 3634
• Email: [email protected]

Important Points and Tips for Claimants

When completing the IC11 form, consider the following:

• Timely Submission: Claims must be made within four years of the end of the calendar year in which the tax was deducted, as per Section 17 of the Finance Act 2003.
• Documentation: Ensure all supporting documents are original, stamped, and certified by your local tax authority, or include a valid Certificate of Residence.
• Double Taxation Agreement: Verify your eligibility under Ireland’s DTA to avoid double taxation and ensure correct claim processing.
• Bank Details: Provide accurate bank account information in Euros for the refund, including IBAN, BIC/SWIFT, and, if relevant, a clearing code.
• Additional Requirements: Depending on your country of residence, you may need to obtain specific certificates, such as Form 6166 for US residents or a Spanish Residence Certificate.

Additional Considerations

Claimants should be aware that the form may require validation by their local tax authority, especially when certifying residency status. Moreover, non-residents involved in certain activities, such as building services or estate agency work, might need to register for Irish VAT. Further information on VAT registration can be found on the Irish Revenue’s website.

In summary, the IC11 form is a specialized tool that enables non-residents to recover withheld professional services tax in Ireland. Accurate completion, timely submission, and proper supporting documentation are essential to ensure a successful claim.