As a cross border worker you must pay income tax in the country where you earn your income, but your ultimate tax responsibility is with the country where you live so you must submit an annual self assessment tax return each year declaring your world-wide income.
Double Taxation Agreement
A Double Taxation Agreement is in place between the UK and Ireland so you will be awarded a credit for any tax paid across the border, however, there may still be a balance of tax to pay.
For further information please visit
- HM Revenue & Customs – Tax if you live or work outside the UK
- HM Revenue & Customs – Double taxation agreements – an introduction
- Revenue – Credit for Double Taxation
Trans-border Workers Relief
Cross border workers resident in the South can avail of Trans-border Workers Relief which will ensure that they do not pay any additional tax in the South, unless they have income earned from other Irish sources e.g. rental or investment income or if they are jointly assessed for Irish Tax with a spouse.
There is no such relief for cross border workers resident in the North so their annual self assessment tax return to HMRC may result in a top-up UK tax bill.
For a general over view please visit – Revenue – Trans-Border Workers Relief
A detailed document providing worked tax examples is also available for download from the Revenue website – Trans-Border Workers Relief examples
Page last checked: July 2016
This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur. It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation: – North / South
If you would like to suggest amendments or highlight new information that could be useful to others please don’t hesitate to get in touch.