Before 6 April 2008 general earnings from an Irish Republic
employment received by an individual who was resident in the United
Kingdom were not "chargeable overseas earnings" (see
EIM40102) because an employer who was
resident in the Irish Republic was not a "foreign employer" for
these purposes (see
EIM40031).
From 6 April 2008 the rules changed to include an Irish
Republic employment as a foreign employer. Consequently earnings
from this employment can be chargeable overseas earnings.
The ordinary rules relating to the deduction from seafarers'
earnings apply (seeEIM33000 onwards).
