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Cross-border PAYE worker taxation issues

  • 17-10-2018 12:15pm
    #1
    greenwaving
    Registered Users, Registered Users 2 Posts: 31 ✭


    Just wondering if anyone has any information on cross-border taxation? I live in Northern Ireland and have worked there for the past 10+ years. I have recently started to work in the Republic. I have been reading up on cross-border taxation issues so understand the basics but will likely have to seek the advice of an accountant who specialises in this area for some of the more complex issues. But just wondering in the mean time if any of you guys would have some extra information…

    1. Joint income: is there any benefit in being assessed as married couple for tax purposes in the South? My husband currently works in the North and both of us earn in excess of 60,000euros?

    2. Child benefit: In the North child benefit is a flat rate of £20.19 (approx.) per week but high earners (we fall into this category) are subject to a high earners child benefit tax which is the equivalent to the child benefit amount meaning in reality we receive zero. I know child benefit is assessed in the republic for cross border workers as a supplementary payment (i.e. the difference between the payment in the north and the south) but I am unsure if we would be considered as receiving child benefit from the North of £20/wk or £0/wk due to the accompanying tax… From what I can garner there is a lot of effort required to ensure you receive a supplementary payment (declarations from accountants regarding income of both parents etc) and we would obviously be a lot more incentivised to do this if we were assessed as receiving no child benefit in the north and therefore entitled to the full child benefit in the south (140euros/month) as opposed to the difference between the two (approx. 35-40euros/month).

    3. National insurance: do most cross-border workers make voluntary national insurance contributions to protect their pension entitlements etc? Can PRSI contributions be considered as contributing/equivalent to these?

    4. USC: HMRC’s Double Taxation Manual confirms that the universal social charge is admissible for relief - but I am unclear as to what this means – can it be claimed back when submitting a self-assessment with HRMC?

    5. Public Sector workers: I work in the public sector and had read somewhere that ‘government worker’s’ in the republic are only taxable in the republic? I am unsure as to what the implications of this are for me…

    I know the queries are complex and it is likely I will need expert advice but I thought there might be some cross-border workers on the forum who could start to point me in the right direction.


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