Revenue has updated Statement of Practice IT/3/07 which gives guidance on the operation of PAYE where non-Irish employments are exercised in Ireland. The guidance is based on Revenue’s interpretation of Article 15 of the OECD Model Tax Convention on Income and Capital which deals with such scenarios.

Where a person exercises an employment in a country that is not their country of residence, subject to certain conditions being met, the remuneration from the employment will only be taxable in the country of residence. There are exceptions to this rule; for example in instances where an individual is paid by an agency outside of Ireland to work for an Irish employer or the person is simply gaining experience working for an Irish employer. Further examples are listed in Note (1) of the statement. Revenue eBrief No. 102/16 on here also provides further details.