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HMRC internal manual

International Manual

DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland

Residence - UK and Ireland

Because of the close social and economic ties between Ireland and the UK, you may see acase where the claimant is tax resident in both Ireland and the UK, that is, dualresident.

There are notes about dual residence at INTM334560.

Historically, CAR Residency in Nottingham (through its predecessors) has been responsiblefor determining cases of Ireland/UK dual residence, and so you may receive enquiries fromother tax offices about this. You should refer any enquiry of this natureto Technical Advice Group.