UK company paying its Irish directors

Synode · 12-11-2014 05:16PM #1

Hi all,

I've a question I hope someone can help with. What happens if a UK trading (and incorporated) company has Irish directors who carry out their duties primarily from Ireland.

Is it the case that the UK company should register for Irish PAYE and pay tax in Ireland. Are there any UK tax implications?

If this is incorrect, can anyone point me in the direction of some literature/publications on this issue.

Thanks for any help

nompere · 12-11-2014 07:13PM

Here's an article by a well-known firm of accountants pointing out that in the first place the directors' earning are liable to PAYE and NIC in the UK.

http://www.grant-thornton.co.uk/PageFiles/12572/Taxation_of_Directors_Fees.pdf

(In a similar way, fees for acting as a director of an Irish company are liable to PAYE here no matter where the director is resident.)

So in respect of directors, a UK company has no need to apply Irish PAYE.

Synode · 13-11-2014 10:50AM

Thanks for that. Will have a read now

UK company paying its Irish directors

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