De la autor
Irish Capital Gains Tax (CGT) for individuals, tax year 2026. Covers the standard rate of 33% for disposals up to 6 October 2026 and 31% from 7 October 2026 (Financial Resolution No. 3 and section 36 of the Finance (No. 2) Bill 2026, provisional until enacted), development land at 33%, the EUR 1,270 annual exemption, the computation and allowable costs, share identification, losses, Principal Private Residence relief, Revised Entrepreneur Relief at 10% (lifetime limit EUR 1,500,000 for gains from 1 January 2026), Retirement Relief, the site to a child relief, indexation, the CG50A clearance and 15% withholding, payment by 15 December or 31 January, returns on Form 11, Form 12 or CG1 by 31 October, surcharges and interest. Triggers: Ireland CGT, 31% capital gains, CG50, Entrepreneur Relief, Form CG1. Out of scope: companies (ie-corporation-tax), gifts and inheritances on the recipient side (ie-cat), remittance basis (ie-non-dom), treaty credits (ie-foreign-tax-and-withholding).
Instalare
npx skills add openaccountants/openaccountants --skill ie-cgt -a claude-code
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De ce 81
aiqbench calculează scorul de încredere din semnale publice. Nu este un audit de securitate, așa că citește un skill înainte să-l instalezi.
Skill-uri similare
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- ie-catopenaccountants/openaccountantsIreland's Capital Acquisitions Tax (CAT) on gifts and inheritances for 2026. Covers the single 33% rate; the Group A, B and C thresholds in two 2026 periods (EUR 400,000 / 40,000 / 20,000 for benefits taken to 6 October 2026, and EUR 420,000 / 44,000 / 22,000 from 7 October 2026 under Finance (No. 2) Bill 2026 s.66, which Revenue already applies); aggregation since 5 December 1991; the EUR 3,000 small gift exemption; the spouse and civil partner exemption; dwelling house exemption; agricultural and business relief at 90%; valuation date; the 31 October pay-and-file date and the 80% IT38 filing trigger; late filing surcharge, under-valuation surcharge and interest; residence, domicile and foreign tax credits. Trigger on 'Irish inheritance tax', 'Irish gift tax', 'CAT threshold', 'Group A', 'IT38', 'small gift exemption', 'dwelling house exemption', 'agricultural relief', 'business relief'. Out of scope: capital gains tax (ie-cgt), residence and domicile in depth (ie-cross-border, ie-nonFinanțe★ 463
- ie-uscopenaccountants/openaccountantsIreland's Universal Social Charge (USC) for tax year 2026, for employees, pensioners, the self-employed and investors. Covers the 2026 bands (0.5% on the first EUR 12,012, 2% on the next EUR 16,688, 3% on the next EUR 41,344, 8% on the balance), the EUR 13,000 exemption cliff, the reduced rates for people aged 70 or over and full medical card holders with income of EUR 60,000 or less, the 3% surcharge on non-PAYE income over EUR 100,000, exempt income such as social welfare payments and DIRT-paid interest, capital allowances and losses, spouses and maintenance, cumulative deduction through payroll, payment with preliminary tax and Form 11, and the late filing surcharge and interest. Trigger on 'USC', 'universal social charge', 'USC rates 2026', 'USC surcharge', 'USC medical card', 'USC exemption'. Out of scope: running a payroll (ie-payroll), income tax (ie-income-tax-form11), PRSI (ie-prsi-class-s), residence (ie-cross-border).Știință★ 463
- ie-payrollopenaccountants/openaccountantsIrish employer payroll for tax year 2026: PAYE Income Tax at 20% and 40% under the Revenue Payroll Notification (RPN), the 2026 standard rate cut-off points (EUR 44,000 single) and tax credits (EUR 2,000 personal, EUR 2,000 employee), USC 2026 bands, PRSI Class A at 4.2% employee to 30 September 2026 and 4.35% from 1 October 2026, employer 9%/11.25% then 9.15%/11.40% above EUR 552 a week, the PRSI Credit, the EUR 14.15 minimum wage, company car BIK and the EUR 1,500 small benefit exemption, auto-enrolment (MyFutureFund) at 1.5% employee and 1.5% employer from 1 January 2026, payroll submissions on or before pay day, payment by the 14th (23rd on ROS), the emergency basis, and the EUR 4,000 penalty and 0.0274% daily interest. Trigger on 'Irish payroll', 'gross to net Ireland', 'RPN', 'payroll submission', 'emergency tax', 'BIK Ireland', 'auto-enrolment', 'MyFutureFund'. Out of scope: USC in depth (ie-usc), self-employed PRSI (ie-prsi-class-s), posted workers and A1 (ie-prsi-cross-border)Finanțe★ 463
- ie-non-domopenaccountants/openaccountantsUse this skill for any question about Ireland's non-dom tax rules. Trigger on: "Ireland non-dom", "Irish non-domiciled", "remittance basis Ireland", "move to Ireland tax", "Irish tax foreign income", "Ireland domicile tax", "not domiciled Ireland", "Irish resident non-dom", "Ireland foreign dividends tax", "Irish non-dom CGT". Covers residence and ordinary residence, non-dom eligibility, the remittance basis for foreign income and foreign gains, Irish-source income treatment, CGT for non-doms (33% for disposals up to 6 October 2026, 31% from 7 October 2026, provisional until the Finance (No. 2) Act 2026 is in force), and the domicile levy for Irish domiciled individuals. Tax year 2026. It does not compare Ireland with the UK regime.Finanțe★ 463
- ng-cgtopenaccountants/openaccountantsUse this skill whenever asked about Nigerian Capital Gains Tax. Trigger on phrases like "Nigeria CGT", "Capital Gains Tax Nigeria", "sale of shares Nigeria", "property gains Nigeria", "10% CGT Nigeria", "CGTA Nigeria", "disposal of chargeable assets Nigeria", "Section 30 CGTA", "rollover relief Nigeria", "NGX share disposal tax", "₦100M share threshold", "non-resident CGT Nigeria", or any question about computing, filing, or reporting capital gains on Nigerian chargeable assets. Scope covers CGT computation for chargeable assets (real property, shares, business assets, intangibles), statutory exemptions, rollover relief on replacement of business assets, the Finance Act 2021 share disposal threshold, and the NTA 2025 consolidation of CGT into the general income tax framework. ALWAYS read this skill before touching Nigerian CGT work.Finanțe★ 463
- uk-non-domopenaccountants/openaccountantsHow the UK taxes the foreign income and gains of people who used to be non-doms, and of new arrivals, for tax year 2026/27 (6 April 2026 to 5 April 2027), after Finance Act 2025 ended the remittance basis. Covers the 4-year foreign income and gains (FIG) regime for people who were non-resident for 10 years, how to claim it and what the claim costs (personal allowance, CGT annual exempt amount, foreign losses), Overseas Workday Relief, the Temporary Repatriation Facility (12% for 2025/26 and 2026/27, 15% for 2027/28), rebasing to 5 April 2017, and the inheritance tax long-term UK resident test (10 of 20 years) with its tail. Trigger on: UK non-dom, remittance basis abolished, FIG regime, 4-year exemption, TRF, temporary repatriation facility, 2017 rebasing, long-term UK resident, IHT tail, overseas workday relief. Out of scope: deciding residence (uk-statutory-residence-test), non-resident returns (uk-non-resident-sa109), foreign tax credit relief (uk-foreign-tax-and-withholding), non-UTestare★ 463
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