EIM43015 - Residence or employment in the United Kingdom: Irish Republic employments
Before 6 April 2008, general earnings from an Irish Republic employment received by an individual who was resident in the United Kingdom were not 바카라 사이트�chargeable overseas earnings바카라 사이트� because an employer who was resident in the Irish Republic was not a 바카라 사이트�foreign employer바카라 사이트� for these purposes.
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 seafarers바카라 사이트� earnings apply.