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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
, see all updates

Residence: Particular Occupations: Irish Republic employees

If the employee lives in the Republic of Ireland and travels to work daily in Northern Ireland [refer to EIM43010 and EIM40201]

If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
Bootle
Merseyside
L75 1BB