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The 183-Day Rule relates to Tax Residency.
Under the Irish jurisdiction, any UK Company operating in Ireland for over 60 days has an obligation to register as an employer in Ireland.
The UK LTD Company is obliged to register as an employer in Ireland – If not operating Irish PAYE, an exemption from the Irish Revenue Commissioners should be sought to confirm the same.
Where a UK Company is operating in Ireland full time (183 + days) and the UK Contractor is based in Ireland, there is a possibility that both the Contractor and the UK Company become tax residents in Ireland after 183 days.
As a result, both the contractor and the UK Company are subject to all Irish tax and no longer UK Tax.
Other factors such as the number of days that a contractor is in Ireland, and the direction/control of the Company, alongside Contractors travel patterns are all taken into consideration in determining the residency of the LTD company and individual.
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