WFH in Ireland for a UK company - Query on Tax

[familyguy]

Hi

(sorry if in wrong category topic)

Myself and my partner are Irish and have been living and working in the UK for the past 7 years or so having emigrated there.

She has been offered a new job with an Irish company and so we are planning to move back home imminently.

My situation is that since lockdown I have been able to work for my UK (London based) from home and when I move back they are happy to continue
in my current (permanent) role working from home for them from Ireland - no travel to the UK required.

I tried looking for information on the revenue site, I wanted to try and speak to someone about it but I can't find anything relevant so far.

Was also browsing boards forum as there's some useful info on there but that site is now down for maintenance.

Just wondering if anyone else on here has done same or works remotely from Ireland full time for a UK company.

Is it complicated tax wise? Do I need to declare my earnings with Revenue - am I liable to pay tax here if I am already paying normal taxes from my salary in the UK etc?

I was reading about the double taxation agreement here:

Double Taxation Agreement - Border People

As a cross-border worker you must pay income tax in the country where you earn your income, but your ultimate tax responsibility is with the country where you live so you must also submit an annual self assessment tax return each year declaring your foreign income. Double Taxation Agreement A...

borderpeople.info

but not sure if that's even relevant.

I'd be glad of any advice, thanks.

 

[dublin67]

You wouldn't be a cross-border worker. That is a specific category of employee who works in one country and lives in another all the time or some of the time.
The correct answer is that your employer should register as an employer in Ireland and operate PAYE based on Irish rules. PRSI may also be liable on the earnings (as opposed to UK NICs) but I'm not 100% sure on that. Some employers won't be bothered setting up a payroll for one employee in another jurisdiction but that doesn't have anything to do with the regulations.

 

[ludermor]

Hi Familyguy, have you had any more info on your situation?
I am in the same boat myself where both myself and my wife are seriously considering moving back to ireland but retaining our UK jobs.