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Q. I live in Donegal but have just found work in Derry.
What do I do about making an income tax return and will I be liable
for PRSI?
20.06.11
You must pay income tax in the country where you earn your income
but your ultimate tax responsibility is with the country where you
live. This means that you must submit an annual self-assessment in
your country of residence each year. You will pay tax directly to HM
Revenue and Customs but will also be eligible for Trans-border
Workers Relief on the return that you submit to Revenue here.
In effect this gives a frontier worker a credit or relief in respect
of the income tax that is paid in the country of employment. You
must apply for a National Insurance number before starting work in
Northern Ireland, otherwise your tax and National Insurance
contributions will not be recorded. You can apply for a National
Insurance Number at any local Jobs and Benefits Office.
If you are employed in Northern Ireland, you do not have to pay PRSI
here. You make National Insurance contributions to the UK
authorities. If you wish to claim social welfare benefits now or in
the future, the authorities will take into consideration all social
insurance contributions you have paid. That means National Insurance
contributions paid in Northern Ireland will be considered alongside
any PRSI contributions paid in the South.
Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741
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