Employed in Ireland

Good Afternoon, I am a UK Citizen. I am currently domiciled, tax-resident and employed in the Republic of Ireland on a PAYE basis for a Charity Organisation. My partner has taken a new job in the UK and I wish to retain my employment, however, I will be domiciled and tax-resident in the UK working remotely for the employer in ROI. My employer has no Payroll or presence in the UK. My salary will be paid into an Irish Bank Account and then transferred to my UK Account. Can I continue to be paid on a PAYE Basis in ROI with my current employer and complete a Self Assessment each year for the UK or would my employer have to setup Payroll with HMRC? If I continue under PAYE in Ireland, do I need to make NI Contributions in the UK? Or am I covered by the PRSI deducted in ROI? Thanks!

Hi

Your employer does not need to set up a UK presence to allow you to continue to work for them once you relocate to the UK.  
Instead, you would need to arrange with your employer for them pay your salary gross from the time you move to the UK and complete a self assessment tax return every year.  
You would need to complete SA100 (tax return) SA102 (employment) and SA106(foreign) if foreign tax is decutable.  
You will need to convert the Euros to pounds sterling.

Thank you

Would this be the same if the move was the other way around, i.e. living in Ireland but being paif form the UK? Would HMRC be happy for payment to be made without tax deductions, trusting that a self-assessment is done in Ireland?

Hi Dom Buchan


Every tax treaty that the UK has with another country, is reciprocal, so the contracting state can be either the UK or Ireland, depending on the individual's circumstances.  
Article 15 states "(1) Subject to the provisions of Article 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State.
If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State".  
It often makes more sense when you replace 'contracting state' with UK and 'other conracting state' with Ireland or vice versa.

Thank you