EIM43010 - Residence or employment in the Irish
Republic: United Kingdom employments
In addition to the normal rules which apply to United Kingdom
employments you should note the following particular points:
- where an individual who is resident and
ordinarily resident in the United Kingdom has a United Kingdom
employment as a seafarer and performs the duties of that employment
wholly or partly outside the United Kingdom, the deduction from
seafarers' earnings will be allowed for qualifying periods of
absence from the United Kingdom (see
EIM33000 onwards)
- an employee who is resident in the Irish
Republic and not resident in the United Kingdom, but who performs
the duties of a United Kingdom employment in the United Kingdom,
will be chargeable under Section 27 ITEPA 2003 on general earnings
for United Kingdom duties (see
EIM40201 onwards).
