188ÌåÓý

Before 6 April 2008, general earnings from an Irish Republic employment received by an individual who was resident in the United Kingdom were not �chargeable overseas earnings� because an employer who was resident in the Irish Republic was not a �foreign employer� for these purposes.

From 6 April 2008, the rules changed to include an Irish Republic employment as a foreign employer. Consequently, earnings from this employment can be chargeable overseas earnings.

The ordinary rules relating to the deduction from seafarers� earnings apply.