DT9854 | Double Taxation Relief Manual: Ireland: income from an office or employment

Income from an office or employment in Ireland will be taxable as employment income under the provisions of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA). The earnings of United Kingdom residents from an employment with an employer resident in Ireland are not earnings from an “overseas employer” as defined in section 721(1) ITEPA. Such earnings will therefore not be “chargeable overseas earnings” for the purpose of sections 22 and 23 ITEPA. Similarly, United Kingdom residents will not be entitled to deductions for corresponding payments under section 355 ITEPA in respect of employment with an employer resident in Ireland. See also in this connection EIM40031.

See DT9890 for government remuneration.