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HMRC internal manual

Employment Income Manual

Employees resident in the Irish Republic: claims to exemption from United Kingdom tax

A claim to exemption from United Kingdom tax in respect of an employment should be accepted only where all the following conditions apply (see DT220):

  • the time spent in the United Kingdom during the tax year does not exceed 183 days in total
  • the remuneration is paid by, or on behalf of, an employer not resident in the United Kingdom
  • the remuneration is not borne by a permanent establishment (or a fixed base) which the employer has in the United Kingdom.