»Ê¹ÚÌåÓýapp

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. »Ê¹ÚÌåÓýapp 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.