DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
What Ireland means
For the purposes of this guidance, Ireland means the Republic of Ireland,which does not include Northern Ireland.
Northern Ireland is part of the United Kingdom, and consists of Counties Antrim, Armagh,Down, Fermanagh, Derry and Tyrone, together with Londonderry/Derry City and Belfast City.
If you receive a claim or application under the treaty with Ireland in which theclaimant/applicants address is shown as being in any of the districts in NorthernIreland listed above, please refer to Technical Advice Group.