UK Taxes for Expats Living in Ireland
Ireland is the most common destination for UK cross-border workers and UK nationals relocating within the Common Travel Area. Shared language, close business ties, and the historic UK-Ireland relationship make the move feel seamless — but the tax picture is not seamless. HMRC and Revenue Ireland each have distinct rules, and the UK-Ireland DTA, while comprehensive, does not eliminate all complexity, particularly for those who work on both sides of the border, hold UK and Irish pension entitlements, or own UK property while resident in Ireland.
Local tax authority
The UK-Ireland Double Taxation Convention (1976, substantially updated) is one of the most frequently used UK bilateral treaties given the volume of cross-border activity. It covers income tax, capital gains, and inheritance tax. Government pensions are taxable only in the paying country (UK for UK government pensions). Employment income is taxable in the country of performance. Dividends attract 15% withholding, interest 0%, royalties 0%. A UK-Ireland social security agreement coordinates NI/PRSI contributions.
Ireland-specific complexities for UK filers
- Common Travel Area rights allow free movement between the UK and Ireland, but tax residency is determined independently by each country
- Northern Ireland cross-border workers (living in Republic, working in NI, or vice versa) face complex dual-country employment tax obligations
- Irish USC (Universal Social Charge, up to 8%) and PRSI (4%) are additional to income tax and not covered by the DTA
- Irish Capital Gains Tax at 33% may apply to disposals of worldwide assets for Irish residents
- Irish Domicile Levy applies to individuals with Irish domicile, worldwide income over €1m, and Irish-located assets over €5m
- UK nationals in Ireland retain entitlement to the UK Personal Allowance as British citizens
What's different about filing from Ireland
Cross-border workers: the UK-Ireland complexity
Many UK nationals in Ireland work for UK employers while resident in the Republic, or live in Northern Ireland and commute to work in the Republic. The UK-Ireland DTA allocates employment income to the country where work is performed. For true cross-border workers, this means the income may split between HMRC and Revenue Ireland depending on working location. Payroll PAYE obligations on both sides, dual social security contributions before the totalization agreement kicks in, and dual Self Assessment filing can result.
UK government pensions for Irish residents
UK government service pensions (NHS, civil service, teachers', armed forces) remain taxable only in the UK under the DTA, even when the recipient is a full Irish tax resident. Many retired UK public sector workers who have moved to the Republic of Ireland continue to pay PAYE to HMRC on their UK pension — and owe nothing to Revenue Ireland on that specific income. Private pensions and the State Pension have different treaty treatment and may be taxable in Ireland.
UK property owned by an Irish resident
UK rental income from UK property remains taxable in the UK under the DTA (immovable property belongs to the source country). Irish residents with UK rental property must file a UK Self Assessment return and comply with the Non-Resident Landlord Scheme. Revenue Ireland also requires worldwide income to be declared (with credit for UK tax paid). If you sell UK residential property as a non-UK resident, CGT reporting to HMRC is required within 60 days.
Recommended UK plans for Ireland-based expats
Frequently asked questions about UK taxes in Ireland
I moved from London to Dublin — do I still owe UK tax?
For the year you leave the UK, yes — a Self Assessment return is needed for the UK-resident period plus any UK-source income in the non-resident period. After establishing Irish tax residency and UK non-residence (under the SRT), you only owe UK tax on UK-source income: UK rental income, certain pension income, UK government pensions, and UK capital gains on UK property.
I work remotely for a UK employer while living in Dublin — who taxes me?
If you are working physically in Ireland (from home in Dublin, for example), your employment income is generally taxable in Ireland under the DTA — even if your employer is UK-based. Your UK employer may need to operate Irish PAYE, or you may need to claim relief through the DTA and Irish Self Assessment. This cross-border employment is one of the most common and complex scenarios for UK nationals in Ireland.
Is my UK NHS pension taxed in Ireland?
No. Under the UK-Ireland DTA, NHS pensions (government service pensions) remain taxable only in the UK. Revenue Ireland does not tax your NHS pension. HMRC collects the tax, typically via a PAYE code on the pension payment. Many retired NHS workers in Ireland benefit from this treaty provision.
Do I keep my UK Personal Allowance as an Irish resident?
Yes. UK nationals (British citizens) are entitled to the UK Personal Allowance regardless of where they live. This is a citizenship-based entitlement, unlike the general non-resident position. If you have UK-taxable income (rental income, a UK pension), you can set the Personal Allowance against it.