Moving to Ireland While Working for a UK Company: A Guide for British Citizens

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As cross-border life becomes increasingly common across the island of Ireland, a growing number of British citizens are choosing to relocate from Northern Ireland to the Republic of Ireland—often buying property and settling permanently—while continuing to work for employers based in the United Kingdom.

This modern reality prompts an important set of questions: Where do you pay tax? What are your rights in Ireland? Must your employer change anything? And do you need to notify immigration authorities?

This article provides a comprehensive guide for British citizens who live in Ireland but are employed in the UK, addressing taxation, immigration status, access to public services, and the benefits of becoming an Irish tax resident.

1. Establishing Tax Residency in Ireland

Under Irish law, tax residency is based on physical presence:

  • You are considered resident for tax purposes if you spend 183 days or more in Ireland in a single tax year,
  • Alternatively, you qualify if you spend 280 days or more across two consecutive tax years, with at least 30 days in each of those years.

If you have recently purchased a home in Ireland and made it your principal residence, you are highly likely to qualify as an Irish tax resident from the current or next tax year.

 2. Do British Citizens Need a Visa or Immigration Permission in Ireland?

This is a crucial and often misunderstood topic. The short answer is: No.

Thanks to the longstanding Common Travel Area (CTA) agreement between the United Kingdom and Ireland, British citizens do not require a visa, residence permit, or any specific immigration permission to live, work, or access public services in Ireland.

Under the CTA, you can:

  • Move to Ireland freely and without restriction,
  • Take up employment without a work permit,
  • Access healthcare and education services on the same basis as Irish citizens,
  • Receive social welfare benefits if eligible, and
  • Apply for Irish citizenship after five years’ residence, subject to conditions.

There is no requirement to register with immigration authorities or attend Garda National Immigration Bureau offices, unlike nationals from other non-EU countries.

However, while no immigration paperwork is needed, you are still expected to:

  • Apply for a Personal Public Service (PPS) number, which is essential for accessing public services and for tax purposes.
  • Register with Irish Revenue for tax purposes.
  • Update your address and identity documents where relevant to reflect your new Irish residence.

3. Tax Obligations and Jurisdiction

If you are a tax resident in Ireland but still employed by a UK-based company, your income becomes subject to Irish income tax, even if the salary is paid in GBP into a UK bank account.

Avoiding Double Taxation

Fortunately, the UK-Ireland Double Taxation Agreement (DTA) ensures you are not taxed twice on the same income.

  • You may claim relief in Ireland for tax already paid in the UK, or vice versa, to prevent dual taxation.
  • Ideally, your employer should adapt payroll arrangements to reflect your Irish residency and avoid unnecessary deductions in the UK.

Your Responsibilities

As an individual, you must:

  • Inform HMRC of your departure from the UK tax system, typically using Form P85, to ensure your UK tax affairs are correctly managed.
  • Register with Revenue in Ireland, which can be done easily via their online MyAccount service or by submitting Form TR1.
  • Declare your worldwide income to the Irish tax authorities annually, as Irish tax residents are liable to Irish tax on their global income.

4. Employer Considerations: Payroll and Compliance

Although you now reside in Ireland, your UK employer may still be operating under the UK tax system. Here are three practical options for managing your payroll and tax compliance:

Option 1: Irish Employer Registration

Your UK employer may choose to register with Irish Revenue as a non-resident employer. This allows them to operate Irish PAYE (Pay As You Earn), deducting Irish income tax, PRSI (social insurance), and USC (Universal Social Charge) directly from your salary. This is often the most straightforward method for both parties.

Option 2: Shadow Payroll

Some companies maintain a UK payroll system for administrative purposes while simultaneously mirroring tax records in Ireland. This "shadow payroll" allows you to be taxed correctly under Irish rules, with the employer making corresponding payments to Irish Revenue, while you continue to receive your net pay through the UK system.

Option 3: Individual Relief Claim

If your employer cannot adapt their payroll arrangements, you can personally claim a foreign tax credit on your Irish tax return for any tax paid to HMRC. This is done under the provisions of the DTA. This method, however, is generally more complex for the individual and not preferred as a long-term solution due to the administrative burden.

5. Benefits of Irish Tax Residency

Becoming an Irish tax resident unlocks several entitlements and opportunities:

Taxation Advantages

  • You can avail of personal income tax credits under Irish law, which can reduce your overall tax liability.
  • Your PRSI contributions qualify you for Irish social welfare benefits, including State pensions and unemployment benefits, subject to PRSI contribution conditions.
  • The Double Taxation Agreement ensures no dual taxation on the same income, providing clarity and efficiency in your tax affairs.

Access to Public Services

As a resident of Ireland, you are eligible for:

  • Public healthcare services via the Health Service Executive (HSE), including access to GPs and hospitals.
  • Child benefit and other family supports, subject to eligibility criteria.
  • Access to free primary and secondary education for your children.
  • Public transport schemes and housing assistance where applicable and subject to means testing.

Pathway to Irish Citizenship

After five years of legal residence, British citizens may apply for Irish citizenship through naturalisation, subject to certain conditions. This grants:

  • EU citizenship and full mobility across the European Union, including the right to live and work in any EU member state.
  • A second passport without having to renounce your British nationality (as both the UK and Ireland permit dual citizenship).
  • Greater access to opportunities within the EU for you and your family, particularly in terms of employment and education.
6. Home Ownership and Evidence of Residency

Owning a home in Ireland strongly supports your claim of permanent residence, which can affect:

  • Your tax domicile, determining which country's inheritance or capital gains tax rules might apply to your worldwide assets.
  • Capital Gains Tax liabilities on assets, particularly if you later sell your Irish property.
  • Your eligibility for residency-based entitlements and citizenship applications, as it provides clear proof of your settled status.

You are also responsible for Local Property Tax (LPT) on your Irish home and should update your address with the Irish postal system and electoral register.

7. Take Professional Advice

While the UK-Ireland relationship provides unparalleled freedom of movement, the cross-border tax and compliance aspects can be technically complex. It is highly recommended that you:

  • Consult a cross-border tax advisor who specialises in UK and Irish tax law to ensure optimal tax planning and compliance.
  • Speak with your employer’s payroll or HR department early in the process to discuss their capabilities and willingness to adapt to your Irish tax residency.
  • Ensure all filings are accurate and submitted on time in both jurisdictions if required, to avoid penalties or complications.

Conclusion

For British citizens who choose to live in the Republic of Ireland while working for a UK company, the process is more straightforward than many expect—especially due to the enduring Common Travel Area and longstanding tax agreements.

You do not require immigration permission to reside in Ireland, you can change your tax residency to Ireland, and you can enjoy a full range of public services and future citizenship options. However, clear communication with your employer and proper tax registration are key to making this transition legally sound and financially efficient.

With the right steps and professional advice, your move can offer not only lifestyle benefits but also strategic long-term advantages for you and your family.

Disclaimer: This article is intended for general informational purposes only and does not constitute financial, legal, or immigration advice. Individuals should consult a qualified professional for advice tailored to their personal circumstances.


 


Location: Ireland

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