Are you a cross-border / frontier worker? Are you paying the correct tax?

An individual is a cross-border worker if they work on side of a country border but live on another and return home at least once a week.

Cross-border workers sometimes referred to as frontier workers are obliged to pay income tax in their country of employment and in the country in which the live.

Republic of Ireland (ROI) residents working in Northern Ireland

  • Will have UK Income tax deducted automatically from their salary and paid directly to HMRC.
  • Will be obliged to submit an annual self-assessment income tax return to the ROI Revenue and customs.
  • May be entitled to claim transborder relief which will reduce any additional income tax that may be payable in the ROI.

Northern Ireland residents working in the ROI

  • Will have ROI Income tax deducted automatically from their salary and paid directly to Revenue and Customs.
  • Will be obliged to submit an annual self-assessment income tax return to the HMRC.
  • Will be eligible to claim tax relief for any ROI income tax and Universal Social charge paid against any additional income tax that may be payable in the UK.

If you require any assistance in completing these income tax returns please contact us for further assistance.