As a UK resident working in Ireland, your tax obligations depend on the number of days you spent in Ireland. It is important to know Ireland’s taxing rights, so you don’t overpay tax.
Unders long standing Revenue Practice, you are not required to operate PAYE a stint in Ireland that is less than 30 days. But even if you stayed in Ireland for over 30 days, but less than 60, you are still exempt from Irish PAYE if you are a resident of a country that has double taxation agreement with Ireland, or you have completed your duties in less than 2 months. The same thing is true if you’re not paid by an Irish Permanent Establishment, or your work is under genuine “Foreign Employment”.
Scenarios where Irish PAYE does not apply beyond 60 days Tax is deducted under PAYE operated in a taxpayer’s “home” state from 1 January 2007. For example, a UK resident under the UK’s PAYE system.
If you’re under the employ of a foreign employer that is registered in Ireland as an employer for PAYE, signs an agreement that they will pay any Irish PAYE when subsequent liability will arise, provides evidence of being operated under UK PAYE, such as a statement from hm revenue and customs, and receives clearance from the Irish Revenue Commissioners within 21 days after employee starts working in Ireland.
Irish PAYE applies when an employee works in Ireland for more than 183 days, and when the above conditions are not met.