"Overseas" contracting - Resident in Northern Ireland, contracting in Rep Of Ireland

[Orleans]

Hi. Lots of posts up here regarding contracting in the Rep of Ireland and where the tax liability lies. The general rule seems to be that if you are more than 183 days in Southern Ireland, you gotta pay tax there. Most of the posters on this forum on this topic at best travel back to the UK each weekend.

However, and here's the question, what if I travel back to my home in Northern Ireland from my days work in Dublin each evening and sleep in the U.K. almost every night? This is completely doable as the motorway from Dublin to the border with NI is 90km/60 miles.

I have a U.K. company. Where do I pay my tax?
Thanks.

[stek]

In Ireland part days count as whole days towards the 183

[sal]

It doesn't matter where you sleep, it matters where you work.

[malvolio]

I think you'd remain a UK resident for tax purposes doing it that way, but perhaps best to ask a local accountant; there may be local rules between the North and South

Be wary of driving into Dublin from the North every day: motorway is easy but traffic in the in the city is a nightmare at rush hour

[BlasterBates]

Indeed you remain a UK resident BUT

You pay tax on Irish income.

A little known fact is that non-residents still pay tax. This applies in any country. You earn money there you pay tax there. There are exceptions, but they are exceptions.

Generally you work in Ireland you pay tax in Ireland and also declare it where you're resident, as you will remain a UK resident you will declare your Irish income there and they may or may not request additional tax, but they will at least credit any tax paid in Ireland.

Some contractors assume that if they work through their UK Ltd this means it isn't Irish income but it's UK income. Generally that is not the case but as I've said there are exceptions.
The Irish expect you to register your business with their tax authority, and no the 183 day rule doesn't apply for businesses, there are other criteria which determine whether your UK Ltd is an exception and doesn't have to register, so assume it does.

[Orleans]

In Ireland part days count as whole days towards the 183

Thanks Stek. So does UK Inland Revenue also count the days? Just wondering as there is a double taxation agreement between Ireland and the UK. If the UK counts me as a resident, won't Inland Revenue be looking for the tax as well?

[Orleans]

[QUOTE=BlasterBates;2016850]Indeed you remain a UK resident BUT


"Generally you work in Ireland you pay tax in Ireland and also declare it where you're resident, as you will remain a UK resident you will declare your Irish income there and they may or may not request additional tax, but they will at least credit any tax paid in Ireland."

'nuff said. I think I'll give it a miss then. The tax rates in RoI are extortionate. Plenty of contract work at about €400/day, but with their austerity levy of 13% on top of the usuals, yer left with pennies. Ho hum.

[northernladuk]

Done ad infinitum...

https://www.google.co.uk/search?q=du...m=122&ie=UTF-8