TAX query - Resident and employed in ROI, self-employed UK

D

Dermot29

Registered User
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Hi, I'm trying to get some information for my wife.

We moved back to Ireland 2 years ago after being in London for over 10 years. We were both self-employed in the UK and carried out self assessment for each tax year.

Now in the Republic of Ireland, we are both PAYE employed workers but my wife still does some self-employed work in the UK. I've been trying to get my head around the double taxation rules, but am struggling!

She has declared her UK earnings to her accountant here in Ireland and has been taxed on her UK earnings already. Does she still need to fully declare these UK earnings in her self assessment declaration in the UK? It seems like she'll be paying tax twice on the these earnings.

Any advice would be greatly appreciated.
 
This is the tricky situation of residence and domicile.

I am assuming both of you are Irish.
And No directorships.

Therefore domicile is irrelevant.

In your case as PAYE you are NOT automatically required to file a return unless asked by Revenue (join the 1m+ in same bucket). You can file if you want.

Your wife - depends on the income; the source; the expected frequency.

Revenue have forced education establishments to apply PAYE to part timers.

1. Potential VAT issue depending on turnover in "..any,," 12 month period
2. Annual filing requirement
3. 'current year' after this year being actual.

Basically she would be better off under PAYE imo.

Hope that helps
 
Your accountant or somebody in their firm should be able to easily advise on this. This should be bread and butter to those guys.

I would intuitively have thought your wife would get a credit in Ireland for the tax paid in the UK. I presume it is income tax that was either deducted at source or she paid via self-assessment in the UK?

This may be of use to you: http://uklegal.ie/irish-tax-on-uk-source-income/

It seems to suggest in the final section that a credit would apply and also that it still needs declaring in the UK.

That's just my reading of course. I am neither an accountant nor a tax adviser.
 
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