Vol. 575 No. 3
160 Ms Burton asked the Minister for Finance the way in which persons claiming to be non-resident for tax purposes are monitored by the Revenue Commissioners in respect of spending fewer than 183 days in one year in the jurisdiction, spending fewer than 270 days over two years in the jurisdiction and day time visits by such persons not involving being in the jurisdiction at midnight; and the estimated number of such persons. [28356/03]
I am informed by the Revenue Commissioners that they have the entitlement to make all relevant enquiries and where appropriate undertake an audit to verify the accuracy of any return or statement. This applies to persons claiming to be non-resident for tax purposes as it does to all other taxpayers.
Audits and other interventions by Revenue are made on the basis of indicators of risk. The status of claims to non-residence is included in risk profiling. I am informed by the Revenue Commissioners that it is not possible at present to identify the number of persons claiming to be non-resident for tax purposes.
