Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Residence or employment in the United Kingdom: repayment claim on leaving the United Kingdom to go and live in the Irish Republic

Where an application for repayment during the year of deduction is made by an employee who has left the United Kingdom to go and live in the Irish Republic, deal with the claim in accordance with EIM42920 onwards. Where, however, repayment is claimed by an employee who has continued to live in the Irish Republic during the period of his employment in the United Kingdom and travelled daily to that employment see EP8105.