Wanting to Live in Ireland, but being paid in the UK
Discussion
Posting in the business section rather than P&P in the hope it catches the eye of a certain PH accountant... 
For various personal reasons, it will be preferable for myself and my (Irish) girlfriend to move to Dublin in the near future. I have a job here in Blighty which I love, and do not want to give up. Initial discussions with my manager indicate that it would be perfectly acceptable for me to continue my current role in a remote capacity.
I've been trawling through IR20 and IR138 to try and ascertain what the tax implications of living in Ireland but being paid in the UK would be. It seems to come down to the definitions of residence, ordinary residence and domicile. From what I can make out, if I am present in either country for 183 days or more then I am considered resident in that country. Clearly that would be Ireland. However, if I am in the UK for an average of 91 days or more over a four year period then I can also be considered resident in the UK. However, I am not particularly clear on this.
The end result I am hoping for is that I can live in Ireland for a couple of years whilst being paid and taxed in the UK without the need to resign from the UK company and join the Ireland company (large multinational) or give up my pension etc. If we still want to stay there after two years then I'll be more willing to do something more permanent.
If it makes any difference, I qualify for Irish citizenship through my Irish born mother. Does anybody have any pearls of wisdom to offer?
Edited to add I am obviously following all this up with the company HR partner and tax specialist as well, but would appreciate any insight from PH!
For various personal reasons, it will be preferable for myself and my (Irish) girlfriend to move to Dublin in the near future. I have a job here in Blighty which I love, and do not want to give up. Initial discussions with my manager indicate that it would be perfectly acceptable for me to continue my current role in a remote capacity.
I've been trawling through IR20 and IR138 to try and ascertain what the tax implications of living in Ireland but being paid in the UK would be. It seems to come down to the definitions of residence, ordinary residence and domicile. From what I can make out, if I am present in either country for 183 days or more then I am considered resident in that country. Clearly that would be Ireland. However, if I am in the UK for an average of 91 days or more over a four year period then I can also be considered resident in the UK. However, I am not particularly clear on this.
The end result I am hoping for is that I can live in Ireland for a couple of years whilst being paid and taxed in the UK without the need to resign from the UK company and join the Ireland company (large multinational) or give up my pension etc. If we still want to stay there after two years then I'll be more willing to do something more permanent.
If it makes any difference, I qualify for Irish citizenship through my Irish born mother. Does anybody have any pearls of wisdom to offer?
Edited to add I am obviously following all this up with the company HR partner and tax specialist as well, but would appreciate any insight from PH!
Edited by aspender on Thursday 2nd November 16:15
Where you are resident for tax purposes is, as you stated, very much based on where you live and how many days in any given tax year you spend there. If you have been resident in the UK but are working abroad for the entirety of the UK tax year, you will not be taxed under UK tax law. You can return to the UK for short periods (and it gets very complicated here so you would need specialist advice on this) and still retain your non-UK tax status. However, if you return for a continuous period of over 90 (I may be wrong here) days you will be considered to have regained your UK tax residency status and will be subject to UK tax on your world wide income.
The UK tax year, as we all know, runs from 6 April to the following 5 April.
If you move to the Irish Republic and stay there for an entire UK tax year, you will become resident in Ireland for tax purposes and will be subject to Irish PAYE and NI (yes, they have it too, although they call NI "PRSI" for "Pay Related Social Insurance" ). To complicate matters, the Irish tax year is now a normal calender year - they abandoned the old British style "5 April" based year end a while ago.
The UK tax year, as we all know, runs from 6 April to the following 5 April.
If you move to the Irish Republic and stay there for an entire UK tax year, you will become resident in Ireland for tax purposes and will be subject to Irish PAYE and NI (yes, they have it too, although they call NI "PRSI" for "Pay Related Social Insurance" ). To complicate matters, the Irish tax year is now a normal calender year - they abandoned the old British style "5 April" based year end a while ago.
Edited by Eric Mc on Friday 3rd November 09:41
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