Ahhh these threads are really starting to pi** me off!!
This is a complicated area of taxation and every time we leave a thread open it descends into someone saying no Irish tax and another person saying Irish tax on everything.
People don't appreciate that PAYE and Income Tax are two different things and then you add PRSI into the equation and it just blows peoples heads.
In principal your starting point is Irish contract = Irish PAYE & PRSI.
I principally look after the majority of the expat/assignment/secondments (or whatever you want to call them) queries in the firm. I deal with plenty of these queries with all sorts of weird and wonderful intricacies. Your hope when you get one of these is that the company haven't gone and tried to implement something themselves, otherwise the chances are its totally screwed up! They are great for generating income though - we had 7 offices working on one query...... The correspondence was gas!
Quoting sections of the DTA isn't the way to go to with these queries.
OP a couple of comments:
- Your employer is an Irish resident entity,
- You are employed under an Irish contract of employment,
- You spend less than 140 days per annum (280 days over two years) in the State,
- 100% of the duties of your employment are carried out in Ireland,
- You are currently paying Irish PAYE and Irish PRSI,
- You are not paying any UK tax on your employment income,
You might confirm if the above statements are correct. I haven't read through the whole thread so the statements above may have been covered off already and may be completely wrong.