Temporary work in Ireland + Full time in the UK

red_fox

I've had a offer of about two weeks' work in Ireland this summer. I'm currently living and working full time in the UK (Scotland) and I would be living in Ireland for the duration of the work. What are my tax obligations/rights? Should I declare my UK income to the Irish revenue or vice versa?

Pandoras Twist

Are you Irish? How long have you been in the UK?

You will have to pay Irish tax on the Irish employment anyway as far as I know

red_fox

I am Irish, I've been working in the UK since September and last worked in Ireland in July 2012.

Certainly there would be PRSI payment, although Irish tax credits would easily cover the work this summer unless they consider my UK earnings. What I need to know is how the tax credits work with seperate employments in different EU countries (UK and Ireland in particular). Will the Irish revenue take my UK earnings into account, or will the UK tax me on Irish earnings, or are the two independant? - I would guess that I need to inform the UK revenue but I would like to see if others had any similar experience.

Alan Shore

Are you a PAYE worker or self employed?

You are resident in the UK in 2013 assuming you do not return to Ireland for more than 70 days in 2013.

The Irish income will be taxed in Ireland and you will be entitled to tax credits based in the proportion of Irish income over total income.

Don't know specifically and am open to correction but a resident in the uk would be taxes on income plus remittances with a credit for tax suffered in Ireland.

Mr. Incognito

Irish source employment income is subject to Irish tax and PAYE PRSI etc.

An exemption exists where the individual does not work more than 30 days in Ireland.

You are only for two weeks so this exemption should apply UNLESS, you are Irish tax resident by virtue of the 280 day look back rule, that is to say in the last two calendar years Jan to Dec if you been in Ireland for more than 280 days.

Incidently, if you have, you can write a letter to your local Irish district saying that you left last year with the intention for the purposes of S 112 TCA of being non resident from the date of departure which makes you non resident this year and thus exempt from Irish income tax.

That should do the trick

red_fox

Thanks for the replies, it is PAYE employment. I worked for less than one month in Ireland last year, and until August 2012 I was living in Belfast (unemployed but not claiming benefits), this was after completing a one year contract in Belfast ending late 2011 - in other words, I have not been in Ireland for 280 days in 2011/2012 so that should indeed apply.

Do you know how this impacts HMRC (UK), I am exempt from Irish PAYE/PRSI but will the UK tax me on this income and if so what do I need to give them (P60 next year / P45 / payslip).

Mr. Incognito

You'd have to declare it and pay it if UK tax resident. Don't know the form, whatever the HMRS equivalent of a Form 12