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Contents

Official guidance
Employment Income Manual

EIM43000 · Residence or employment in the Irish Republic

  • EIM43005 · General
  • EIM43010 · United Kingdom employments
  • EIM43015 · Residence or employment in the United Kingdom: Irish Republic employments
  • EIM43020 · Residence or employment in the United Kingdom: government or local authority remuneration or pensions
  • EIM43025 · Residence or employment in the United Kingdom: employees from the Irish Republic: taking up employment in the UK
  • EIM43030 · Employees resident in the Irish Republic: claims to exemption from United Kingdom tax
  • EIM43035 · Residence or employment in the United Kingdom: repayment claim on leaving the United Kingdom to go and live in the Irish Republic
  1. Residence or employment in the Irish Republic: contents
  2. Residence or employment in the United Kingdom: government or local authority remuneration or pensions

EIM43020 | Residence or employment in the United Kingdom: government or local authority remuneration or pensions

From HM Revenue & Customs · Employment Income Manual

Remuneration or pensions paid out of public funds in respect of services rendered to the government or a local authority in the discharge of functions of a governmental nature, will be taxable only in the State making the payment unless the individual:

  • is a national of the other State and

  • is not a national of the State making the payment.

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