EIM43005 - Residence or employment in the Irish Republic: general

Under the Double Taxation Agreement with the Republic of Ireland, salaries, wages and remuneration generally are taxable only in the State in which the individual is resident. The exceptions to this are:

• government and local authority remuneration and pensions (see EIM43020)
• where an employment is exercised in the other State, the salary payable may also be taxed in that other State.

If a claim to exemption from United Kingdom tax is received see EIM43030.