Steph Wickham

that they would perhaps live or be tax resident in the UK, for example, but come to Ireland and work here for the summer, let's say, or for, you know, four months of the year, three months of the year.

So not a sufficient amount of time to become a resident, but a sufficient amount of time that consideration needs to be given to the fact that they have an Irish source of income.

So this is an important point.

When somebody is physically doing work in Ireland, whether it's because they have their own business or they're an employee of a foreign entity, the income that they earn is considered to be Irish sourced.

So if, for example, we take the teacher and they were coming back and maybe they were doing some online grinds or something from Ireland for three or four months.

Consideration would need to be given to the fact that there could be an Irish tax charge in some circumstances.

Why?

Because the source of the income becomes Irish when the work is physically done here.

And this is when we need to kind of go into a little bit more depth with the client.

So a common misnomer is, well, I'm not tax resident, so I don't have a tax liability.

That's not necessarily how it works.

But I think broad stroke, you know, employment income isn't one of the income sources that we get too concerned about when it's nice and black and white.

Like you said, you go abroad, you work, you earn your income there.

There's a split year relief provided for in the tax acts that releases you from an Irish tax charge.

Okay, yeah.

So I'll definitely talk about the latter, but just want to add one tiny point.

For somebody departing and taking up foreign employment, particularly if they're moving to a jurisdiction where there isn't a social security system, we'd always encourage them to consider whether they might want to make voluntary contributions from a PRSI perspective.

That's something to consider.

It depends obviously on the age and, you know, the cost, etc.

But just a nice little sweetener to be aware of if you're going to some of these jurisdictions that don't have social security coverage.