Course Details

Cross-border employment rules have grown in importance since the exponential increase in remote working and working from home. We keep hearing about the digital nomad working on a laptop on a beach, well maybe not on the beach in Ireland – but what about those who have relocated to Ireland and still work remotely for a foreign employer. With more scrutiny from Revenue authorities this is a growing risk area for businesses. This course deals with the issues to address for employers and employees who work cross border whether that is on this island or internationally.


Rose Tierney covers the following areas during this session:

  • Foreign Employer Registration -Why? When? Differences Treaty Vs Non Treaty Countries.
  • Article 15 of Ireland UK Treaty – who gets the relief, who doesn’t.
  • Dual Payroll Requirements – how to manage it.
  • Article 18 of the Ireland UK Treaty and its interaction with crossborder remote working.
  • Tax Residency and Tax Return Filing Requirement for the Employee.
  • Other Non Tax Issues with Crossborder Working.

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CPD Course Speaker

Tierney Tax Consultancy

Rose Tierney

Rose Tierney is a qualified Chartered Accountant and Chartered Tax Adviser in both the UK & Ireland. She previously worked as a director with a Big Four firm in Dublin and prior to that several years were spent in London advising businesses on tax planning and transactions.

In 2004, Rose established an independent Tax Practice, Tierney Tax Consultancy and has since then been advising clients in the SME sector and their accountants and solicitors on various aspects of Irish and UK taxation.