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Question
I am a UK resident who has worked in Northern Ireland for the past few years. My employment ceased in December 2011 and I now intend to take up a post in the Republic of Ireland, where I shall live from January 2012. Which tax authorities do I need to notify?
Answer.
Firstly, you will need to apply for a PPS number before you can work in the Republic of Ireland. To get a PPS Number, you will need to fill out an application form and provide proof of your identity. If you are Irish, you will need to produce the long version of your birth certificate , photographic ID and evidence of your address, such as a household bill in your name.
If you are not Irish, you will need to produce your passport or national identity card or your Immigration Card and evidence of your address, such as a household bill (electricity, telephone, gas, etc.) in your name. Only the Department of Social Protection can provide you with a PPS Number. You can find a list of the Social Welfare Local Offices that can register Personal Public Service Numbers on the Department of Social Protection's website. You should also advise your new employer that you are a UK medical card holder to exempt you from paying USC at the higher rate of 7% on your employment income. In relation to the UK tax authorities, you can fill out Form P85 which can be downloaded from the HM Revenue and Customs Website to claim a repayment of some of the tax you have paid in the period from 6 April 2011 to the date you are leaving Northern Ireland.
The advice above is specific to the facts surrounding the questions posed. Neither FPM Accountants LLP nor the contributors accept any liability for any direct or indirect loss arising from any reliance placed on replies. Email ma.mckeown@fpmca.com
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