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Posted Thu, 16 Nov 2023 14:07:37 GMT by
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!
Posted Mon, 20 Nov 2023 14:33:50 GMT by HMRC Admin 5

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

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