Tax registration - moving here from UK

We married recently and my husband has moved here from the UK. His job is not office dependant so he is working from home (here) and continues to be paid from the UK office into his UK bank account.

Are we correct in thinking he will not have any tax liability here for 2011 (he moved over in September)?

We are trying to get the transfer of residence exemption for VRT on his car and are being asked to submit a TR1 Tax Registration form which has me a bit worried.

Thanks in advance.

Anything of use here?

http://www.revenue.ie/en/personal/circumstances/moving/index.html
http://www.citizensinformation.ie/en/moving_country/moving_to_ireland/


http://www.revenue.ie/en/tax/vrt/leaflets/tax-relief-transfer-residence.html

I suspect you think he isn't liable to tax in Ireland as he is employed by a UK company and is paid into a UK bank account?

As Irish resident he is taxable on foreign employment to the extent that his duties are performed in Ireland. As he works from home, in Ireland, it would appear he will have an Irish tax liability.

It is the responsibility of his employer to operate Irish PAYE on any payments to him. If he has paid UK tax he may be able to get credit for this.

Having said all that, TR1 is for registering for self-assessment (mainly self-employed). I can't see why he would need to complete this.

You should really seek professional advice on this.

Having said all that, TR1 is for registering for self-assessment (mainly self-employed).

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Did you state to the VRT office that your husband was self employed ?

Thanks all for the replies.

Did you state to the VRT office that your husband was self employed ?

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No - we made it clear he's not (they have his employer details) so we left the TR1 as blank as possible - just hope it doesn't come back to cause us hassle in some way.

smeharg said:

I suspect you think he isn't liable to tax in Ireland as he is employed by a UK company and is paid into a UK bank account?

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Well it was more that from our understanding you're not deemed resident for tax purposes unless you're in the country for 183 days which he won't be for 2011 (not 2010 - sorry typo in my first post) - that's why we thought he would only start being liable next year.