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Posted Thu, 27 Jun 2024 21:22:03 GMT by thalliday1985
Hi, looking for some advice on potentially relocating to the UK when working for an Irish company (current employer). The move would take place in September, with the role fully remote in the UK apart from a small volume of travel back to Ireland (around 15-25 work days a year on site ). Are there any implications of changing tax residency mid year? Would the employer just need to run me through UK PAYE (not currently active, however we have had this in place previously for employees based in NI). I assume there are no issues with pension contributions being made into a UK pension scheme? Thanks
Posted Wed, 03 Jul 2024 10:42:00 GMT by HMRC Admin 21 Response
Hi thalliday1985,
In moving to the UK, you will become tax resident in the UK.  This means your employment with the company in Ireland, will be taxable in the UK and not Ireland.  
You would need to arrange for your employer to stop deducting tax in Ireland, so that you can pay the tax in the UK, by completing a self assessment tax return.  
We can't advise you what you need to do to notify the Irish tax authorities.  If you are resident in the UK, you could apply for a certificate of residence, that you can send to the Irish tax authority.  
(How to apply for a certificate of residence to claim tax relief abroad).
Thank you.
Posted Tue, 09 Jul 2024 08:44:10 GMT by thalliday1985
Thank you If our company has a UK PAYE registration, could I not be processed through that rather than Self Assessment only? And I assume that I would make National Insurance contributions in the UK?
Posted Mon, 15 Jul 2024 12:15:08 GMT by HMRC Admin 32 Response
Hi,

If your employer transfers you to the UK payrol then yes. NI would automatically be deducted if this is the case.

Thank you.

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