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HMRC internal manual

Employment Income Manual

Residence or employment in the United Kingdom: Irish Republic employments

Before 6 April 2008 general earnings from an Irish Republic employment received by an individual who was resident in the United Kingdom were not “chargeable overseas earnings” (see EIM40102) because an employer who was resident in the Irish Republic was not a “foreign employer” for these purposes (see EIM40031).

From 6 April 2008 the rules changed to include an Irish Republic employment as a foreign employer. Consequently earnings from this employment can be chargeable overseas earnings.

The ordinary rules relating to the deduction from seafarers’ earnings apply (see EIM33000 onwards).