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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: employees from the Irish Republic: taking up employment in the UK

EIM43025 | Residence or employment in the United Kingdom: employees from the Irish Republic: taking up employment in the UK

From HM Revenue & Customs · Employment Income Manual

Where an individual takes up employment in the United Kingdom on arrival from the Irish Republic, the case should be dealt with in accordance with EIM42890 onwards. Where, however, the individual is continuing to live in the Irish Republic and is travelling to work daily in Northern Ireland, see PAYE81585.

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