Share this content

Expenses

Expenses

Didn't find your answer?

We have an employee who works and lives in Southern Ireland. They occassionally come to the UK to work at our office for a few days. They have a company credit card and use this for expenses ie flights, car hire to get to our office. We have an employer number with the ROI revenue and pay ER's PRSI and the employee completed a E101 form. The employee pays all tax and PRSI/USC in Southern Ireland. We put them through the payroll with a NT tax code. My question is as we have a P11D dispensation for staff  expenses do we need to complete a section 336 form for this employee. We also prepare all relevant payroll documents in ROI format and send all necessary returns on a quarterly basis and pay over all TAX/PRSI/USC to revenue on a quarterly both employee and employer. So would the expenses be covered under Irish or English Payroll rules?

Replies (2)

Please login or register to join the discussion.

Greg Houston
By Greg Houston
25th Jun 2013 09:07

Residency Test

Hi

I am by no means an expert in the P11D world as i try to avoid them where possible. However, working in the oil and gas sector we see similar things coming up. I think the actual question would be whether or not the qualify under residency tests for any UK tax liability, including P11D. I would get a second opinion on this however, as I am guessing that although you have ROI ER number the company is still registered in the UK and I am not sure if this will override the non residency test.

Hope this gives you a path to go down and apologies it is not a clear cut answer.

Thanks (0)
Replying to lionofludesch:
avatar
By Ireland123
25th Jun 2013 09:14

Residency

Hi

Thanks for this, very helpful. Have also come up with the fact that the employee's domicile is UK so that should mean under our P11D dispensation they should be covered. But will keep checking to be clear in our mind.

Thanks (0)
Share this content