Northern Resident working in ROI paying PRSI

ray mysterio

I was wondering if anyone out there can clear this issue up for me please?



My friend is a Northern Ireland domicile who has been living in Dublin for the last 2 1/2 years, working as an employee for an ROI based company.

She has never filed a tax return in the UK as of yet, but she is thinking of returning to Northern Ireland to work.

I have a few queries on this as follows:

1) will she have to pay the difference between what ROI tax she paid and what UK tax she ought to have paid on the year of returning to the UK? (I believe she will in line with DTR)

2) will she have to pay the difference in tax she paid and what she ought to have paid for the 2 full tax years she was living and working in Dublin? (this one im not so sure, as she wasnt living in the North for this period)

3) Is there any amount of the PRSI she has paid to be reclaimed? ( i have been told that you only have to pay national insurance in the country you are ordinary resident, though im not sure)


many thanks

dbran

Hi

Briefly. She is not resident in NI as she has been resident in ROI for the previous 2.5 years. She is therefore not liable to any UK tax on the income she has earned in ROI.

If she moves back to NI then whether or not she pays NI or ROI tax depends on her residency status. Have a look on www.revenue.ie and do a search for residency rules


Kind Regards


Dbran