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A client has started an employment contract with a UK based aviation company. Nature of employment will mainly involve many long haul flights. The client won’t be UK resident because of this. The employer can apply to HMRC to only pay tax on a proportion(20% of salary) of the salary in UK as employee will be non resident in UK. Part of the condition for this relief is the salary must be paid to a non-UK bank account.
Can you answer the following;
1. If the client is Irish Resident for a Tax year – do they have to declare the assessed UK P60 (20% of salary) or is full salary declared?
2. If the client is non Irish Resident based on days overseas can they apply for Split year Residence relief on the employment Income?
3. Does the UK relief have an impact on claim for Split year residence relief?
3. For both scenarios above would there be an issue if Income is received into an Irish bank account?

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Asked on 10 May 2017 4:53 pm