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Posted Tue, 25 Jul 2023 14:43:01 GMT by Joshua O'Sullivan
Hi, I'm a director of a limited company in the UK and was also a PAYE employee during 2022-2023. I moved to Ireland during the tax year and so believe I have overpaid income tax via my PAYE role. After moving to Ireland I started working for an employer based in Ireland, so have been paying income tax here to the Irish government during that tax year. I'm assuming I need to complete an SA109 2022-2023's self assessment. Is this correct? I'm also unsure if I need to/how to report the income from my Irish employer. Do I need to complete another SA102? Also, will I be able to use the online system to do this, or will I have to resort to the paper forms? Kind regards, 

Name removed admin 
Posted Wed, 02 Aug 2023 12:30:35 GMT by HMRC Admin 20
Hi Joshua O'Sullivan,

You will need to review the guidance on residence (RDR3 Statutory Residence Test) and take the residence tests to determine your residence status and whether split year treatment applies.  If split year treatment applies, you would complete SA109 (to claim split year treatment) along with the rest of your tax return and you would not include your earnings in Ireland.  
If you are resident in the UK for the full tax year and split year treatment does not apply, you would declare your Irish income on SA102 and SA106, so that you can claim a foreign tax credit.

Thank you.

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