EIM43015 - Residence or employment in the United Kingdom: Irish Republic employments
Before 6 April 2008, general earnings from an Irish Republic employment received by an individual who was resident in the United Kingdom were not 鈥�chargeable overseas earnings鈥� because an employer who was resident in the Irish Republic was not a 鈥�foreign employer鈥� for these purposes.
From 6 April 2008, the rules changed to include an Irish Republic employment as a foreign employer. Consequently, earnings from this employment can be chargeable overseas earnings.
The ordinary rules relating to the deduction from seafarers鈥� earnings apply.