Where do I pay income tax if I am a frontier worker living in Northern Ireland and employed in Ireland?
You have a potential income tax liability both where you live and where you work. In this instance, like any other employee, you will pay income tax in Ireland through the PAYE system. In relation to your income tax liability as a resident of Northern Ireland, it is important to be aware there is double taxation agreement between the UK and Ireland. This agreement basically provides you with income tax relief in Northern Ireland based on the income tax you have already paid in Ireland. However, you may still have to pay income tax in Northern Ireland if the assessed income tax payable on equivalent earnings in Northern Ireland is greater than the actual income tax you have paid through PAYE in Ireland. As a Northern Ireland resident you are obliged to declare all income earned in Ireland (“foreign income”) to the Inland Revenue for the purposes of assessment and any resulting tax liabilities as outlined above. [Last updated 2008] Q9. I am a single person living in Ireland but my only w
