WORKING IN THE REPUBLIC OF IRELAND

Posted on March 27, 2009

New rules for UK actors in Republic of Ireland

We are advised by the Irish Revenue that actors who are planning to work for theatre companies based in the Republic of Ireland should observe the following procedure.

They should apply at the earliest opportunity for a PPS number – which is the equivalent of a National Insurance number in the U.K. They can obtain this in writing from the ‘Department of Social & Family Affairs, Client Identity Services, Shannon Lodge, Carrick-on-Shannon, County Leitrim or by phoning 0035371 9672584 and asking for the form to be sent out.

At the same time, they should apply for a Tax Credit Certificate on Form 12A which is on the Irish Revenue website if you scroll down at www.revenue.ie/revsearch/search.jsp

When you fill in this form, the Irish Revenue advise that you should tick ‘Single Person’s Tax Credit’ in Part F and there is normally no need to fill in Parts E and G. You then send this form to the local Irish tax office which you can get from your employer. They will issue a Tax Credit Certificate which you can submit with your end of year Tax Return in the U.K. You will need to fill in the Foreign Pages of your U.K. tax return with details of your foreign income. The UK tax authorities will then be able to take into account your foreign tax paid when working out your tax bill.

We are also advised by the Irish Revenue that UK based actors who are registered to pay Class 2 National Insurance or who have a Small Earnings Exception (SEE) can apply for an E101 prior to coming to Ireland and that the Irish Revenue should recognize that this will exempt them from paying Irish national insurance. The contact number in the U.K. for E101 applications is 0845-9154811.

Further tax advice can be obtained by emailing dublinsouthcitypaye@revenue.ie

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