On a Stamp 1G they have to live in Ireland and be working for an Irish company and get paid by an Irish company.
What people on a Stamp 4 usually does is they set up their own company i.e. be self-employed and then do work with UK clients. Their Irish company is then paying them their salary.
Unfortunately on a Stamp 1G the person is not allowed to open/ run their own business, so the above solution won't work.
From the IrishImmigration.ie website:
Summary of employment conditions for spouses and de facto partners of CSEP holders and researchers on a Hosting Agreement permission:
- Permitted to work in the State without the requirement to obtain a work permit
- Permitted to undertake courses of study in the State
- Not permitted to establish or operate a business
- Not permitted to be self-employed
- Renewal of the Stamp 1G registration should be applied for annually, and after 5 years on a Stamp 1G, you may apply for a Stamp 4
- Periods spent on Stamp 1G are considered as reckonable residence for the purpose of making an application for Citizenship/Naturalisation.
Just_Checking wrote: ↑Wed Jan 19, 2022 12:35 pm
Hi all,
First post so please go easy
I work with a client that has posed a question as I work in recruitment and it has me stumped! They are looking to take someone on for a specific project (payrolled via PAYE at our UK based company), however this individual lives in Ireland with a Stamp G1 visa due to her partner being a critical worker.
They are American (unsure if this matters) and I was originally uncertain anything could be done given the Common Travel Area being designed for inter-travel and work between Irish/British citizens. However, since then I have read about the British-Irish visa scheme and the interchangeability of these visas so I am now unsure.
Fundamentally; it's an American citizen, living in Ireland with a Stamp 1G visa, looking to work for a UK based company, being payrolled by a UK based third party.
Is this possible? And if possible, what are the tax implications!
Thanks for any advice in advance.
Dave