WFH (uk company) in Dublin tax implications

A

ac1991

New Member
Messages
2
So I work for a UK Government agency who do not have a ROI office. I am moving to Dublin with my partner as he has a job there. I have a house in the UK which I want to Airbnb so would always have ties here. I have asked my work about the possibility of wfh there but as it's Government they are not prepared for this.
Could anyone give me more information on how I could do this, whether that be working from home in the uk part time, retaining bank accounts, tax implications for me.
I would really appreciate any help.
 
If it were me, I'd just say nothing and continue on. Redirect post to family or friend in the UK who can forward on in a bundle every month. Set up a Revolut card to avoid exchange issues and transfer from your UK account into it as needs be.
 
I'm not sure what question the previous poster is responding to, but it doesn't seem to OP's.

If you can't organise or agree methods of working from home in the UK with your UK employer, there is no possibility you can organise working from home with the same employer from Ireland.

Given that circumstance, the taxation questions don't arise, but in any case would be more correctly addressed to UK authorities.
 
If the OP says nothing and just comes to live & work in Ireland, they'll be tax resident here and may subject to income tax here, given that they'd be performing their duties of employment here (unless there's something in the DTA that allows the UK to retain the primary taxing rights - will check this and come back to edit). If their UK employer doesn't know they're here and continues to deduct UK payroll taxes, and the OP pops up on Revenue's radar at any stage, it would be quite a mess for them to unravel.

I know anecdotally of at least one civil servant, originally from a central European country, who went back there for medical treatment while on a sick cert at some point after WFH became the norm, and then kinda just stayed on WFH from there for several weeks...

When it eventually came to light, they were put off pay and their systems access was revoked until they physically presented themselves to resume work.

Edited to add:
Article 18.2 of the Ireland/UK DTA:

"Remuneration or pensions paid out of public funds of the United Kingdom or Northern
Ireland or of the funds of any local authority in the United Kingdom to any individual in
respect of services rendered to the Government of the United Kingdom or Northern Ireland
or a local authority in the United Kingdom in the discharge of functions of a governmental
nature, shall be taxable only in the United Kingdom unless the individual is a national of
Ireland without also being a United Kingdom national."

So your tax position would depend on your role and nationality.
 
Last edited:
NoRegretsCoyote said:
I don't think the role matters.

Government employment is pretty much always taxable in the country of employment AFAIK.
Click to expand...
Agreed, but the term "Government agency" as used by the OP is quite broad, and it's not too difficult to think of jobs that are paid out of the public purse that don't involve "functions of a Governmental nature"...
 
torblednam said:
and it's not too difficult to think of jobs that are paid out of the public purse that don't involve "functions of a Governmental nature"...
Click to expand...
Really?

Government agencies generally have functions of a governmental nature, it's tautological!

Although the OP refers to a potential RoI office which is confusing. There are no UK government agencies with a 26-county presence except the embassy and some cross-border bodies.
 
I was think of something like Solas, or Tusla, I'm not sure it's accurate describe their activities as Governmental?

Or even a lecturer, teacher, nurse, garda, firefighter - any of those could potentially loosely use the term Government agency if trying to describe their employment in a non-specific way, but I don't think one would describe their services as being Governmental in nature.

I expect there's precedent, or some kind of published understanding about what Governmental in nature means, in practice.
 
It's a fair point @torblednam


HMRC have guidance here which says "government remuneration - services rendered" which is a bit broader.

Some further googling says that subsequent OECD model DTAs use the term state rather than government, which would encompass all of your examples above.
 
Hi All,
Thank you so much for your help.
I am a civil servant. My employer has confirmed that they cannot allow me to wfh in Dublin, however, NI would be ok so a drive of 1.10 would allow me to do that (obviously not ideal but could be a good idea to tide me over)
Any ideas on the Airbnb aspect if I rent that over here and what to do about opening a bank acc over there etc. I have a revolut currently.
 
You must log in or register to reply here.
Back
Top