Income Tax: Northern Ireland
The question
To ask the Chancellor of the Exchequer, what guidance HMRC provides to Northern Ireland residents with UK National Insurance numbers and Irish Personal Public Service numbers on reporting income earned in the Republic of Ireland; and whether she plans to publish simplified guidance for (a) occasional and (b) part-time cross-border workers.
Answered by Dan Tomlinson
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
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