Member Since: 25th Mar 2013
26th Aug 2021
I agree with this. I think your employer should be looking at registering for PAYE in the UK and running you through a UK payroll given that's where your main place of work appears to be. Since UK payroll taxes are lower than Irish it's probably the simplest solution all around.
23rd Aug 2021
My own hypothesis for why it's so bad is essentially that all the best candidates get snapped up by large corporations who have the funds and influence to cosy up to universities.
I don't know if my experience is universal, but at university we were given the distinct impression that the "natural" pathway for anyone in the accounting profession was to apply directly to the Big Four and that if you failed the Big Four you applied to another national accountancy firm. Applying to a local practice was never even mentioned, possibly treated as a last stop "fail state" for people who didn't get into the big corporate jobs.
As with all industries, the big corporations get very close with universities since they fund a lot of events and it very much suits them to create this impression within accountancy courses.
20th Jul 2021
I got one a month ago after a 2 month delay, but the wait times have been creeping up rather than decreasing lately.
20th Jul 2021
Thanks Dullard, appreciate it. Sometimes when I read the published guidance and tax legislation it makes me start doubting things that I was certain I knew.
25th Jun 2021
I have pretty regular dealings with the Irish Revenue. Agree with the advice above that their staff are generally pretty knowledgeable and helpful, but the other side to it is that it's much more difficult to find properly documented information on their processes or how you do certain things than it is in the UK.
The form you'll need to submit to register your client is TR2 which will get you a VAT registration within RoI. It's pretty self explanatory when you see it.
You'll also need an Irish address to receive post from the Irish Revenue, so you'll probably need to pay a registered office service to provide this for you unless your client has any other existing premises in RoI.
Irish Revenue's online service is called ROS, you'll need to get officially registered as an agent with the Irish Revenue to submit returns on there, then you send off a signed agent link form, they will generally add your clients onto the portal within about 2-3 weeks.
The Irish Revenue will try to get your clients to pay via ROS's online payment portal, I would just give a bit of warning that it is unreliable, I've regularly had clients double charged when trying to pay via this system and my advice is to avoid using it and to instead settle liabilities via card or just by ringing their payment helpline.
Happy to answer further questions. It's not that complicated but there are a few tripping points.
24th Jun 2021
No such implications for my clients, it is a very small company.
23rd Jun 2021
Much appreciated Matrix/Duggimon/ireallyshouldknowthisbut/Paul Crowley. Those were the lines I was thinking along but always helpful to be able to check your reasoning.
22nd Jun 2021
Care to clarify? My phrasing may be incorrect, but per the UK/Australia Double Taxation Treaty:
"1 The profits of an enterprise of a Contracting State shall be taxable only in that
State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated in that other State. If the enterprise carries on business in that manner, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment."
It appears to me that by operating from their home in Australia, my clients have established a permanent establishment in Australia and that all of their profits will be treated as arising from this permanent establishment.
Further it appears that if they do not operate from the UK any more they are not regarded as having a permanent establishment within the UK and none of their profits fall within the scope of UK tax.
My understanding was that you could not continue to operate a UK Limited Company without a permanent establishment in the UK.
17th Jun 2021
Did you establish an existing relationship with your local MP before copying him into emails or do you just copy them in blind as a way to keep HMRC honest?
15th Jun 2021
It can be as simple as you describe, but if there are significant tax of financial implications here you may want to at least take a look at something like the Enterprise Management Incentive Scheme, which can allow you to pass shareholding to key employees without incurring as large a tax bill as a simple transfer would:
There's admin involved, I'm not sure first-hand how much, which may lead to you deciding it's not worth the effort but it couldn't hurt to at least look at this.