PAYE - Foreign Employments

Introduction

This article (which issued as Revenue eBrief 28/2006) addresses the application of a direction under Section 985E TCA 1997 - PAYE: employment not wholly exercised in the State.

Section 15, Finance Act 2006 provides that so much of the income of a foreign office or employment of an individual as is attributable to the performance in the State of the duties of that office or employment is, with effect from 1 January 2006, chargeable to income tax under Schedule E (instead of Case III of Schedule D).

Previous information on the change is contained in Revenue eBrief numbers 43/2005, 9/2006, and 16/2006; these are available on the Practitioners page of the Revenue website - www.revenue.ie