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Posted Tue, 28 Mar 2023 12:49:38 GMT by Hannah Egan
If I wish to move to the UK (already a UK citizen) but to continue to work remote for an Irish university. Who do I need to inform? Will I be taxed in both countries?
Posted Tue, 04 Apr 2023 10:47:25 GMT by HMRC Admin 32
Hi,

Article 15 of the UK-Ireland Double Taxation Treaty explains (based on an individual's residency position in a given tax year) which tax jurisdiction has the right to tax employment income.

When or if you become tax resident in the UK, and you wish to claim Foreign Tax Credit Relief on Irish Tax deducted from your Irish earnings, you would have to register for Self Assessment and claim Foreign Tax Credit Relief in the 'Foreign tax paid on employment, self-employment and other income' section of the SA106.          

SYNTHESISED TEXT OF THE MLI AND THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS                                                                

Check if you need to send a Self Assessment tax return

Thank you.

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