Employer Residency and 183 Day Rule

[BlasterBates]

If you tax yourself in Ireland, then it is clear cut. An Irish accountant fills out the forms, and you can sleep like a baby.

If you want to tax yourself in the UK, then you are avoiding Irish tax. When you avoid tax there is usually uncertainty.

Either way I would take advice from an Irish accountant. You might even think about getting approval from the Irish tax authorities. That way you have certainty and you can tax yourself in the UK with impunity.

[borderreiver]

Maybe this is a crazy idea but ...

Isn't Irish Corp. Tax lower than in the UK? So you may actually want to have your Ltd taxed in Ireland.

The issue is then personal taxation (which might be lower in the UK than IE). Now, if you could take out a big dividend before you leave the UK which would tide you over while in IE, you might be able to avoid taking any more income out of your Ltd while over there and thus avoid being personally taxable?

Of course IANAA and I'd ask a professional before using this tactic :-)