NI UK working remotely in Ireland HMRC SA?

BPL

I've been working for 2 1/2 years as above and have been paid in Euros via payroll and Ireland PAYE. I pay social security and income tax in Ireland. Should i have filled in a UK HMRC SA? They've never asked for one & i haven't ever done one before as was UK PAYE for a short time. What will happen if i register for UK SA and complete for the last 2 years. Will they fine me even though they haven't asked me to fill one in ever. I've no idea how to enter Euro amounts as GBP £. 
Here's hoping someone can help.

nigelbb

That sounds totally wrong. Normally you are liable for tax where the work is performed. You might get away with working remotely for a short time but not 2.5 years. HMRC will want payment of tax & NI & you will have to reclaim the tax you have paid in Ireland. There is a UK-Ireland Double Taxation Treaty so you will not be taxed twice over.

https://www.revenue.ie/en/tax-professionals/documents/double-taxation-treaties/u/uk.pdf

BPL

To clarify I'm resident in UK working remotely for an ROI company. 

[Deleted User]

BPL said:

To clarify I'm resident in UK working remotely for an ROI company. 

In that case you should be preparing a tax return and declaring your income from all sources. You will be able to claim foreign tax credit relief for tax paid in Ireland. This may not be a simple exercise though - Ireland’s tax year runs from 1st January to 31st December and you will need a statement from the Revenue Commissioners in Ireland. 

You should really engage a U.K. tax advisor.

nigelbb

BPL said:

To clarify I'm resident in UK working remotely for an ROI company. 

It's where the work is performed that counts e.g. where your backside is sat. You are working in the UK & should be paying tax in the UK.

BPL

Have you heard of the Double Taxation agreement?

[Deleted User]

[Deleted User] said:

[Deleted User] said:

BPL said:

To clarify I'm resident in UK working remotely for an ROI company. 

In that case you should be preparing a tax return and declaring your income from all sources. You will be able to claim foreign tax credit relief for tax paid in Ireland. This may not be a simple exercise though - Ireland’s tax year runs from 1st January to 31st December and you will need a statement from the Revenue Commissioners in Ireland. 

You should really engage a U.K. tax advisor.

I'm not sure I understand the facts enough but it would be worth finding an adviser that understands both UK and Irish tax.   For example, I'm not clear on where the OP performs the duties of the employment.  I could image:

a. All in NI
b. Some in NI, some in Ireland (e.g. mostly from home but one day a week in Ireland)
c. All in Ireland (e.g. by commuting across the border each day).

The answer to that last question is likely to be important for both the Irish domestic tax rules and the double tax agreement.  To me, the order of thinking about things is:

1. What UK tax would be due under UK domestic tax rules?
2. What Irish tax would be due under Irish domestic tax rules?
3. How does the double tax agreement apply to the above?

My understanding is that if the OP did not exercise any duties in Ireland, then Ireland would not tax the OP under Irish domestic tax law.  If that is right, then the UK will not give any credit for Irish taxes (withheld via PAYE) and so the OP would need to (i) pay the UK income tax due, and (ii) apply to the Irish tax authorities to get the PAYE tax back.

If the OP worked partly in NI and partly in Ireland then some of their pay will be taxed in Ireland.  The UK would then give a UK tax credit for the Irish tax paid in relation to the duties exercised in Ireland.

If the OP does not perform any duties in Ireland (or exercises some duties in Ireland), then it would seem helpful for the Irish employer to obtain prior authorisation from the Irish tax authorities not to withhold PAYE (or only withhold on a proportion).  

That's a bit simplified - for example, it would be different if the OP was a director of the Irish company (or a sports person/artiste).  The social security position would also need to be dealt with.

Good points IF the op is resident in NI, which hasn’t been stated. 

BPL

NI resident UK national. 1 day every 2-3 months in Ireland. Rest working from home. PAYE and social security in Ireland. Thankyou all for your input so far.

[Deleted User]

BPL said:

NI resident UK national. 1 day every 2-3 months in Ireland. Rest working from home. PAYE and social security in Ireland. Thankyou all for your input so far.

Then you need an accountant specialising in Irish taxation. I would recommend Newry as a good starting point.