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Posted Fri, 16 Aug 2024 09:47:32 GMT by Peter McGilloway
Hi, I am an Irish self employed dental hygienist and carry out full time work work in a dental practice as a self employed individual. I reside in Ireland. Can you please confirm if I am liable to UK income tax/must register for self assessment? As far as I understand under the Statutory Residence Test (SRT), I meet the second automatic overseas tests. Please note, I have never been a UK resident. Regards,
Posted Fri, 16 Aug 2024 18:08:24 GMT by Peter McGilloway
Sorry, please note that the dental practice is based in Northern Ireland and I am working under the assumption that I will only have to file returns in Ireland.
Posted Fri, 30 Aug 2024 09:44:11 GMT by HMRC Admin 20 Response
Hi,
Article 20 of the UK / Ireland tax treaty covers self employment, advising that as you are a resident of Ireland, that Ireland can only tax your self employment income.  
(Synthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention – in force).  
You do not need to register for self assessment, as you have no UK taxable income.
Thank you.
Posted Fri, 30 Aug 2024 12:34:41 GMT by HMRC Admin 13 Response
Hi Peter,
Additionally please refer to guidance at:
Tax on your UK income if you live abroad: Overview
Thank you.

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