HMRC internal manual

Employment Income Manual

EIM43010 - Residence or employment in the Irish Republic: United Kingdom employments

In addition to the normal rules which apply to United Kingdom employments you should note the following particular points:

  • where an individual who is resident and ordinarily resident in the United Kingdom has a United Kingdom employment as a seafarer and performs the duties of that employment wholly or partly outside the United Kingdom, the deduction from seafarers’ earnings will be allowed for qualifying periods of absence from the United Kingdom (see EIM33000 onwards)
  • an employee who is resident in the Irish Republic and not resident in the United Kingdom, but who performs the duties of a United Kingdom employment in the United Kingdom, will be chargeable under Section 27 ITEPA 2003 on general earnings for United Kingdom duties (see EIM40201 onwards).