Foreign Income Ireland/Northern Ireland

I am a resident in Northern Ireland, and worked 2 months in Ireland at the end of 2023 into January 2024. It was paid through invoices, and I did not earn enough to be taxed, Does this need to be declared in the Foreign Income section? And should I include it in my list of 3 employers for the year April 23-24 or s this for UK based employment only? Thank you.

Hi ,
 

As you are resident in the UK in 23/24 tax year, you are required to declare your world-wide income in the tax return.  If you paid tax on this income in Ireland, you will need to claim a refund from them by submitting a certificate of residence along with their repayment claim forms See (:  How to apply for a certificate of residence to claim tax relief abroad  )  .  You would declare the foreign employment in SA102, so that it can be included in the tax calculation.  Thank you .