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A significant number of individuals relocate from the UK to the Republic of Ireland (‘Ireland’ hereafter), a trend likely to be emphasised as a result of the recent dramatic overhaul of the remittance basis of taxation in the UK. The purpose of this article is to provide a practical guide to some key aspects of the Income Tax treatment of UK domiciled individuals who are resident for tax purposes in the Republic of Ireland (‘Non-Domiciliaries’ hereafter). The focus will be on the tax implications arising in both Ireland and the UK in relation to three common sources of UK income, namely employment earnings, rental income and dividends.

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