RFIG30970 | Residence for tax years before 2013-14: particular occupations: Irish Republic employees

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

If the employee lives in the Republic of Ireland and travels to work daily in Northern Ireland (refer to EIM43010 and EIM40201).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)