Tax Advice For Irish Remote Workers
At Caroline Crowley Accountants and Tax Advisers, located in Cork, Ireland we provide specialist taxation advice to remote workers in Ireland. Where an individual spends time in another country than where they are employed they may trigger tax residency in that foreign jurisdiction. This may result in personal tax filing and reporting considerations.
An individual is treated as being resident in Ireland if, in the tax year from 1 January to 31 December, an individual:
- Is physically present in Ireland for 183 days or more or
- Spends a combined total of 280 days or more in Ireland in both the current and preceding tax years, provided that they will not be treated as resident under this test for any tax year during which 30 days or less are spent in Ireland.
The criteria used to determine an individual’s liability to Irish tax are his residence, ordinary residence and domicile status. For the purpose of determining this it should be noted that the Irish income tax year is aligned with the calendar year. While in the UK the UK tax year runs from 6 April to the following 5 April.
There are reliefs available, if you are travelling back and forth from Ireland to the UK on a weekly basis you may qualify for trans-border relief.
A further relief is available if you are going to be resident in Ireland for the next calendar year, you can request split-year treatment the year you arrive. Split-year treatment means that you are treated as resident in Ireland from the date you arrive. Split-year treatment applies to employment income only.
We can assist remote workers, individuals relocating from the UK to Ireland and overseas employers with the tax implications of working in Ireland and help to mitigate any risks and costs.
If you are a remote worker and you need tax advice contact us to discuss your personal tax situation.