InterTradeIreland Simple Guide to Cross Border Business October 2009

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The guide, developed as part of the InterTradeIreland / MicroTrade initiative, provides companies with basic advice when exploring the potential for cross-border business. The guide provides information relating to the tax, legal and financial obligations and implications on businesses operating on an all-island basis.
‘A Simple Guide to Cross-Border Business’ provides information for companies exploring opportunities across the border by offering them an accessible, easy to use publication with signposting to additional detailed resources. The Guide was compiled in association with FPM Chartered Accountants, Morgan McManus Solicitors and Northern Bank’s Treasury Service.

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InterTradeIreland Simple Guide to Cross Border Business October 2009

  1. 1. A Simple Guide to Cross Border Business October 2009
  2. 2. Foreword Anything you Removing barriers to cross-border trade and business development plays a key To address this issue, InterTradeIreland has developed the First Stop Shop need to know part in stimulating demand for goods service to provide practical information and services, increasing the size of and advice to businesses wishing to the local market-place and improving trade on a cross-border basis. The competitiveness North and South. service also provides market intelligence such as cross-border market information, about trading 2008 was a challenging year for those trade statistics and sectoral reports to engaged in cross-border trade. Falling SMEs that need a quick grasp of their demand was experienced on both sides new target market. of the border, particularly in sectors associated with the construction industry. A Simple Guide to Cross Business is cross-border? The total value of cross-border trade a key part of the First Stop Shop. It declined from €3.1bn to €2.8bn. The food has become the first point of reference and drink products industry remained the for any company seeking to enter the key sector. cross-border market, offering up-to- date and user-friendly, comprehensive However, the potential of cross-border information on questions connected with trade remains high as research findings doing business in the other jurisdiction. InterTradeIreland’s First Stop Shop can provide from a recent InterTradeIreland Gravity The subjects covered, include legal relevant up to date information in these areas: Model research project shows.1 For total considerations, taxation and banking • Legal & Tax Advice manufacturing trade over the period 1998 issues among others. • Sales & Marketing to 2007, the gap between expected and If there are questions which the Simple actual North to South trade was 82% • Currency & Finance Guide does not answer, InterTradeIreland (ie, less than 20% of its potential) while has a Trade Accelerator Voucher to assist • Procurement for South to North trade the same gap companies. Under this a business can get • Cross-border Trade Statistics & Sectoral Reports was 77%. This potential for more trade is up to €2,000/£1,800 worth of business consistent across almost all sectors. advice to deal with cross-border issues. E: firststopshop@intertradeireland.com This gap between actual and potential The First Stop Shop and the Simple cross-border trade is confirmed by results Guide to Cross Business are central T: 028 3083 4100 (048 from Ireland), from InterTradeIreland’s Business Monitor. to companies exploiting new business Around 40% of businesses throughout opportunities on their doorstep. and ask for First Stop Shop. the island take part in cross-border trade InterTradeIreland will continue to offer leaving plenty of untapped business assistance to companies to avail of opportunities for cross-border trade. these opportunities and create stronger economic links between North and South InterTradeIreland’s report, Regulatory through collaborative partnerships in Barriers to Cross-Border Trade and science technology and innovation, trade Business, has found that there is a lack of and capability improvement. awareness among businesses of the many subtle differences between regulations If you would like any further information in Ireland and Northern Ireland. This lack on the First Stop Shop or other of awareness and knowledge can create InterTradeIreland initiatives please a perception that cross-border trade is a contact us on: 028/048 3083 4100 or costly or complex activity. info@intertradeireland.com 3 www.intertradeireland.com/firststopshop 1 InterTradeIreland, A gravity model approach to estimating expected volume of North/South Trade (May 2009).
  3. 3. Contents Section Question Page 01 I am based in Ireland and want to sell products into Northern Ireland 07 02 I am based in Ireland and want to sell services into Northern Ireland 15 03 I am based in Ireland and want to buy products from Northern Ireland 23 04 I am based in Ireland and want to buy services from Northern Ireland 29 05 I am based in Ireland and want to establish a presence in Northern Ireland 35 06 I am based in Northern Ireland and want to sell products into Ireland 41 07 I am based in Northern Ireland and want to sell services into Ireland 49 08 I am based in Northern Ireland and want to buy products from Ireland 59 09 I am based in Northern Ireland and want to buy services from Ireland 65 10 I am based in Northern Ireland and want to establish a presence in Ireland 71 11 We are looking at cross-border distributorships or agencies 77 12 We are exploring a cross-border joint venture 83 13 The Debt Collection Legal Process - Republic of Ireland and Northern Ireland 87 Appendix Useful Topics 99
  4. 4. Section 01 I am based in Ireland and want to sell products into Northern Ireland
  5. 5. 1.1 Must I have an office in NI? Regulations visit the following I am based in Ireland and want to sell products into Northern Ireland It is not necessary to have an office websites – in Northern Ireland to facilitate sales www.consumerline.org and the of goods if the goods are to be sold website of the UK Department of directly to the purchaser. However, Trade and Industry (Consumer and if you wish to target a broader Competition Policy) – spectrum of clients you may wish www.dti.gov.uk/ccp. See also the to consider establishing a presence NI Department of Enterprise Trade there. If so, go to Section 5. and Investment website (Consumer Affairs Section) – 1.2 Must I form a company in NI? www.detini.gov.uk A Company is not necessary but if you anticipate profits in the UK 1.6 At what point does the risk or your venture has an element of pass from me (the seller) to the risk to it, you may wish to consider purchaser? ring fencing this within a Company Risk, in terms of loss, is the structure. The rates of tax in the responsibility that a carrier, UK must also be considered in borrower, user/purchaser of determining the route you want to property or goods assumes if there take. As trade increases, it may is damage or loss. “Passing of be advisable for tax reasons to Risk” means the point at which the establish a separate company. buyer will be responsible for the goods. For example, if goods are 1.3 Do I need a licence to sell delivered by lorry, who bears the products in NI? loss if the goods are stolen in transit Not generally, but this depends before they reach the purchaser? on the type of product to be sold. For example, a licence would be This issue arises just as much required for sale of pharmaceuticals. within your own jurisdiction as in a Specific advice should be taken on cross-border context and is covered each occasion. by the Sale of Goods legislation, which is broadly similar in both 1.4 Must I declare my goods at jurisdictions. Customs? Do I need to complete Normally, where the seller arranges export documentation? delivery to the purchaser, risk will There is free movement of goods only pass to the purchaser on within the EU and the only goods receipt of delivery. In a cross- which need to be declared at border sale, this may therefore Customs are excisable goods i.e. mean that risk would only pass to tobacco, spirits, wines and beer. the buyer when he receives the goods in NI. 1.5 Must my product meet certain regulations? In a cross-border context, it may You must ensure compliance be wise to consider appointing with required Consumer/Health & a Distributor in the cross-border Safety Standards. Specific advice market to ensure risk passes to should be taken on each occasion the Distributor. As soon as that but assistance may be obtained Distributor collects goods from your from websites. For Consumer premises in ROI, the risk passes to 9
  6. 6. him. For further definitions, 1.10 What if I am employing someone a new business venture in will depend on the VAT status of I am based in Ireland and want to sell products into Northern Ireland see Distributor and Sales Agent in NI to work for me? Northern Ireland, to obtain written your customer. If your customer (Section 11). To determine which legislation confirmation from your Insurance is VAT registered and the goods applies (i.e. UK or ROI) it is Company in the Republic of Ireland are being exported to NI for 1.7 What liability do I have for important to establish where the that it will cover your vehicles/ business purposes, effectively defective products in NI? employee will be carrying out their drivers for business purposes in no VAT need be charged by the If goods are being sold through a duties. In certain circumstances, Northern Ireland. supplier. However, the customer Distributor in Northern Ireland, the if your Company is based in ROI must account for the VAT under the Distributor will generally be required and employs a NI resident to carry 1.13 Are the traffic/vehicle regulations reverse charge mechanism (note to take on liability for defective out duties in NI, a special scheme the same in NI? that special wording in this regard products. This would be subject known as a “direct payment While traffic/vehicle regulations must be included on your invoice). to the Distributor being entitled scheme” must be operated in the are broadly similar, specific advice In this case you will need to verify to indemnity from the seller for UK and the employee is required should be taken in each instance. your customers VAT status and those defective products. In such to register and account for PAYE/ For further information on driver keep evidence that the goods have circumstances, the Distributor National Insurance Contributions in and vehicle licensing in Northern been exported. If the customer is would deal directly with the buyer the UK. Ireland go to the NI Department of not registered for UK VAT, then Irish and would in turn be entitled to be Environment website – www.dvlni. VAT must be charged. compensated by the seller for any Bear in mind that if you employ gov.uk. In certain instances, should loss arising to the Distributor as someone in NI to work for you, that you wish to avoid the expense of You should also be aware of the a result of the sellers negligence/ employee can avail of rights under compliance with the traffic/vehicle rules regarding distance selling e.g. breach of contract. If, however, NI Employment legislation. Specific regulations of a second jurisdiction, selling goods directly to non VAT goods are sold by you personally legal advice should be taken with it may be wise to consider retaining registered persons by mail order, or through a Sales Agent, then you regard to the employment contract. a courier or transport agent to catalogues, via the internet etc. will be liable for defective products While ROI and NI employment deliver your goods within Northern Each EU member state has its own under Northern Ireland legislation. legislation are broadly similar, Ireland. distance selling thresholds and if there are specific areas where you exceed these thresholds you 1.8 Do I need to have product liability the legislation differs between the 1.14 Do I need a written contract? are required to register for VAT in insurance? two jurisdictions e.g. redundancy It is very wise in all instances to that member state and charge VAT Yes. You should also ensure payments. have a written contract. In cross accordingly. that the current product liability border sales, it is particularly insurance policy issued to you 1.11 Is my Employers Liability important to define such matters as The distance selling threshold for in the Republic of Ireland is not Insurance valid in NI? when risk passes, the liabilities of selling into ROI is €37,500 from 1 restricted to sales within the Your Employer’s Liability Insurance Distributors or Sales Agents etc. It May 2009 (increased from €35,000). Republic of Ireland. If it is so is most likely NOT valid in NI. is also important to define whether restricted, you will need to negotiate Specific advice should be taken by the Courts in Northern Ireland or The distance selling threshold for with your insurance company to you from your Insurance Company. the Republic of Ireland will have selling into UK is £70,000. ensure that the product liability If employing someone in Northern jurisdiction to resolve legal disputes. insurance extends to sales into the Ireland, it is essential that the If your exports from the RoI exceed United Kingdom. employee is covered by insurance 1.15 What are typical payment/credit €635,000 per annum you will be which applies to Northern Ireland terms? required to complete ROI Intrastat 1.9 In the event that the product is Health & Safety Law. Typical credit terms are 30 days. Returns. defective at delivery, what do I However, this can vary considerably need to know about after-sales 1.12 Are my vehicles/drivers insured in practice and depending on the 1.17 Should I invoice in sterling service in NI? in NI? sector in which you operate. or Euro? Unless you are selling through Normally, vehicles used for business The first point to note is that, from a a Distributor, you or your Sales purposes should be specifically 1.16 Do I charge Irish VAT? Must I technical point of view, VAT invoices Agent will be liable for after-sales insured for such uses. It would register for UK VAT? can be expressed in a foreign service for that defective product in be wise, prior to undertaking If you are selling goods directly currency but the corresponding Northern Ireland. from ROI the charging of VAT figures should be shown in Euro. 10 11
  7. 7. The invoice must also contain the 1.18 Is it worthwhile opening a sterling 1.20 Can I protect myself again 1.22 Where do I pay my tax? I am based in Ireland and want to sell products into Northern Ireland actual VAT amount in Euro. account? exchange rate fluctuation? If you are self-employed in the ROI Where you are making and receiving Exchange rate risk is an important you will be required each year to A copy of the invoice must be sterling payments, it is often consideration and should always be submit a tax return by 31st October kept to show the figures that were advantageous to maintain a sterling actively managed. This is best done following the end of the tax year. adopted. bank account. This provides the by netting payments and receipts. At this date, you are also required ability to net currency payments However amounts and timings to pay to the Collector General in For conversion purposes you against currency receipts, thus rarely match exactly, so forward Limerick the balance of tax you owe should use the Central Bank rates minimising the number of foreign foreign exchange contracts can be for the tax return you are submitting which are published in the daily exchange deals that you do. Every used. and also make payment towards newspapers at the time of supply. foreign exchange deal is subject to the current tax year – known as a ‘spread’ (the difference between A forward foreign exchange contract preliminary tax. It is possible to agree an alternative the bank’s buying and selling is a binding contract between two rate with the Revenue i.e. a prices), so the fewer deals you do parties to buy or sell a specified If you operate through the medium calendar month exchange system. the less ‘spread’ you pay. amount of foreign currency at of a limited Company in ROI the Please note the agreed method an agreed rate on or between a payment date for corporation tax must then be used for all of your Where there is considerable bias specified future date or dates. has become more streamlined and foreign currency transactions. towards payments or receipts, all small companies (where the hence minimal netting, a sterling These contracts are offered by all company’s corporation tax liability Your NI client may prefer to account will provide an excellent the major banks and allow you to for the prior year was < €200,000) agree a price in sterling and pay audit trail and the ability to convert guarantee a future value for your will be required to have paid either you in sterling, so that they are currency in larger amounts which sterling receipts, thus completely 90% of their expected corporation not exposed to exchange rate are liable to attract a better rate of eliminating foreign exchange risk. tax liability for the current period or fluctuations. If you want to facilitate exchange. they can pay 100% of the prior year your client, you might agree a It is prudent to compare the spot liability by the 21st of the month sterling equivalent with your client, 1.19 How do I open a sterling account? price (i.e. the exchange rate now) prior to the end of their accounting either on the invoice or as part of The most convenient way to and the forward market price (i.e. date to the Collector General. a separate contract or agreement. open a sterling account will be the price that the bank will commit The disadvantage of this is that via your existing bankers as to offering you at a point in the From the 14 October 2008 if the you then assume the exposure to this will minimise the amount future) before agreeing any deal. company is a large company exchange rate fluctuation. of documentation that you will (where the company’s corporation be required to produce to meet 1.21 How can I ensure I get paid? tax liability for the prior year was Some firms will state on their legislative requirements. Your It is preferable to insist on “cash > €200,000) then the payment invoices that, should client existing relationship manager will be on delivery”. If you cannot get is due in instalments. The First companies wish to settle the invoice familiar with your needs and may payment on delivery and the Instalment should be 50% of in sterling, they should contact their also be holding security or deeds to purchasers subsequently defaults Corporation Tax liability in the accounts department on the day of facilitate overdraft or loan facilities on payment then it would be preceding accounting period or settlement to agree a suitable rate which may be extendible to your advisable to retain the services 45% of Corporation Tax liability of exchange on that day. new account. of a Solicitor/Debt Collection in the current accounting period Agency within Northern Ireland to due by 21st date of the sixth Do not forget to consider your own That said, there is nothing to stop collect payment. While there are month prior to year end. The circumstances and whether or not it you using another bank specifically circumstances where it would be Second Instalment is due payable would suit you to receive sterling at for your foreign currency business possible to secure judgment in on the 21st date of the eleventh a certain point in time. and some account holders prefer to the Republic of Ireland (where the month of the accounting period. shop around and form a secondary contract may have been made), it An amount payable will bring the banking relationship. is advisable to secure judgment in total preliminary tax paid to 90% Northern Ireland as it will in turn be Corporation Tax liability for current Sterling accounts can be domiciled easier to enforce an NI Judgment accounting period. in ROI without the need to approach against an NI Debtor. a bank in NI. 12 13
  8. 8. The balancing payment of Tax in this instance is paid on 31 Section 02 Corporation Tax for all companies January and 31 July of each year is due to be paid to the Collector General by the 21st of the eight month after the year end. with January being the time for paying the balance of tax for the previous tax year and also the I am based in Ireland If you also intend forming a company in NI, tax will have to be 1st payment on account for the current tax year. The July payment is the 2nd payment on account for and want to sell services paid to the Collector of Taxes in Shipley, Bradford. UK corporation tax is generally payable 9 months that same tax year. Payments on account are calculated at 50% of the previous year’s tax liability. into Northern Ireland and 1 day after the Company’s year end, though special rules apply to Again credit will be available in large companies where payments on Ireland for any UK tax paid. account must be made. Payments on account for a large company are made quarterly with the first payment due 6 months 14 days after the start of the accounting period. This payment should equal 25% of the estimated profits at that date. The second quarterly payment should be for 50% of the estimated profits and the third payment for 75% of the estimated profits with a final payment due 3 months 14 days after the end of the accounting period. If you open a branch in NI, UK corporation tax will be payable in respect of branch profits. Credit will be given against the Irish tax in respect of UK tax suffered but it is restricted to the lower of the two taxes. If you open an establishment in NI but not through the medium of a Company you will come within the self assessment arrangements and will be required to submit a UK tax return by 31 October (for manual returns) or 31 January (for online returns) following the end of the tax year (5 April) and pay any tax becoming due to the Collector of Taxes. 14
  9. 9. 2.1 Must I have an office in NI? service, and you will be liable for I am based in Ireland and want to sell services into Northern Ireland It is not necessary to have an office sub-standard work provided in NI. in Northern Ireland to facilitate a Note that NI law will apply. supply of services. However, if you wish to target a broader spectrum 2.6 Do I need professional/trade/ of clients you may wish to consider indemnity insurance? establishing a presence there. If so, Professional/Trade Indemnity go to Section 5. Insurance is an insurance policy which provides indemnity to you 2.2 Must I form a company in NI? the Service Provider by your A Company is not necessary but Insurance Company for Breach of if you anticipate profits in the UK Contract. That is, in the event that or your venture has an element of you, the service provider, provide risk to it, you may wish to consider a substandard service by which ring fencing this within a Company the Service Receiver sustains structure. The rates of tax in the loss, then the insurance company UK must also be considered in guarantees to pay any loss which determining the route you want to the service receiver has suffered. take. As trade increases, it may This is a service insurance which be advisable for tax reasons to should specifically be taken out in establish a separate company. Northern Ireland and you will be required to take out this insurance 2.3 Do I need a licence to sell my over and above the professional services in NI? indemnity insurance which you may This will depend on the type of have in the Republic of Ireland for service to be sold. For example, services provided in the Republic of if selling financial services it would Ireland. Again, you should check be necessary for you to consult the with your Insurance Broker as to Financial Services Authority (FSA). the adequacy of your insurance for Specific advice should be taken on provision of services in Northern each occasion. Ireland. 2.4 Must my services adhere to 2.7 What if I am employing someone certain regulations? in NI to work for me? This will depend on the type of To determine which legislation service being sold. For further applies (i.e. UK or ROI) it is information on regulations which important to establish where the may apply go to – employee will be carrying out their www.businesslink.gov.uk. duties. In certain circumstances, Specific advice should be taken on if your Company is based in ROI each occasion. and employs a NI resident to carry out duties in NI, a special 2.5 What liability do I have for scheme known as a ‘direct payment substandard work in NI? scheme’ must be operated in the Just as you would be liable for UK and the employee is required substandard work provided in ROI, to register and account for PAYE/ if undertaking services in Northern National Insurance Contributions in Ireland, you are bound by contract the UK. to ensure the provision of a proper 17
  10. 10. Bear in mind that if you employ instances, should you wish to Services such as consultancy/ Please note the agreed method I am based in Ireland and want to sell services into Northern Ireland someone in NI to work for you, that avoid the expense of compliance data input etc. are fourth schedule must then be used for all of your employee can avail of rights under NI with the traffic/vehicle regulations services and can be zero rated if foreign currency transactions. Employment legislation. Specific legal of a second jurisdiction, it may be your customer is VAT registered advice should be taken with regard wise to consider retaining a courier in the UK. In this instance the Your NI client may prefer to to the employment contract. While or transport agent to deliver your customer will account for the UK agree a price in sterling and pay ROI and NI employment legislation goods within Northern Ireland. VAT. you in sterling, so that they are are broadly similar, there are specific not exposed to exchange rate areas where the legislation differs 2.11 Do I need a written contract? Services relating to land take place fluctuations. If you want to facilitate between the two jurisdictions e.g. It is very wise in all instances to where the specific land is situated your client, you might agree a redundancy payments. have a written contract. In cross- however there is an extension to the sterling equivalent with your client, border services, it is particularly reverse charge rule if the supplier either on the invoice or as part of 2.8 Is my Employers Liability important to define whether the is based outside the UK and the a separate contract or agreement. Insurance valid in NI? Courts in Northern Ireland or customer receives the service for The disadvantage of this is that It is more than likely that your the Republic of Ireland will have business purposes in the UK. you then assume the exposure to Employers Liability Insurance issued jurisdiction to resolve legal disputes. exchange rate fluctuation. in the Republic of Ireland will NOT However please note that this is a be valid in respect of services 2.12 What are typical payment/credit highly complex area and you should Some firms will state on their provided by them for you in NI. It terms? seek professional advice specific to invoices that, should client is also important to note that in NI Typical credit terms are 30 days. your own circumstances. companies wish to settle the invoice (except for “one man” companies) However, this can vary considerably in sterling, they should contact their Employers Liability Insurance is in practice and depending on the Information can also be found accounts department on the day of compulsory. Consult with your sector in which you operate. on the Revenue Commissioners settlement to agree a suitable rate insurance provider. website at www.revenue.ie and of exchange on that day. 2.13 Do I charge Irish VAT? Must I at the HM Revenue & Customs 2.9 Are my vehicles/drivers insured register for UK VAT? Are there website at www.hmrc.gov.uk. Do not forget to consider your own in NI? special rules for services? circumstances and whether or not it Normally, vehicles used for business There are special rules that apply 2.14 Should I invoice in sterling or would suit you to receive sterling at purposes should be specifically to VAT in respect of services and euro? a certain point in time. insured for such uses. It would the charge to VAT will depend on The first point to note is that, from a be wise, prior to undertaking the type of service supplied and technical point of view, VAT invoices 2.15 Is it worthwhile opening a sterling a new business venture in also the deemed place of supply. can be expressed in a foreign account? Northern Ireland, to obtain written In some instances, the VAT charge currency but the corresponding Where you are making and receiving confirmation from your Insurance arises where the customer is based figures should be shown in Euro. sterling payments, it is often Company in the Republic of Ireland and the customer must account for The invoice must also contain the advantageous to maintain a sterling that it will cover your vehicles/ the VAT under the Reverse Charge actual VAT amount in Euro. bank account. This provides the drivers for business purposes in Mechanism. For other services, ability to net currency payments Northern Ireland. however, the place of supply is A copy of the invoice must be against currency receipts, thus where the supplier is based. kept to show the figures that were minimising the number of foreign 2.10 Are the traffic/vehicle regulations adopted. exchange deals that you do. Every the same in NI? There is a commonly held belief foreign exchange deal is subject to While traffic/vehicle regulations that just because a customer is For conversion purposes you a ‘spread’ (the difference between are broadly similar, specific advice registered for VAT, the service should use the Central Bank rates the bank’s buying and selling should be taken in each instance. supplied should be zero-rated. This which are published in the daily prices), so the fewer deals you do For further information on driver is NOT always the case, and you newspapers at the time of supply. the less ‘spread’ you pay. and vehicle licensing in Northern should seek professional advice Ireland go to the NI Department of regarding the rate of VAT to be It is possible to agree an alternative Where there is considerable bias Environment website – charged in respect of the services rate with the Revenue i.e. a towards payments or receipts, www.dvlni.gov.uk. In certain you supply. calendar month exchange system. 18 19
  11. 11. hence minimal netting, a sterling These contracts are offered by all payment date for corporation tax If you open a branch in NI, UK I am based in ROI and want to sell products into NI account will provide an excellent the major banks and allow you to has become more streamlined and corporation tax will be payable in audit trail and the ability to convert guarantee a future value for your all small companies (where the respect of branch profits. Credit currency in larger amounts which sterling receipts, thus completely company’s corporation tax liability will be given against the Irish tax in are liable to attract a better rate of eliminating foreign exchange risk. for the prior year was < €200,000) respect of UK tax suffered but it is exchange. will be required to have paid either restricted to the lower of the two It is prudent to compare the spot 90% of their expected corporation taxes. 2.16 How do I open a sterling account? price (i.e. the exchange rate now) tax liability for the current period or The most convenient way to open and the forward market price (i.e. they can pay 100% of the prior year If you open an establishment in NI a sterling account will be via your the price that the bank will commit liability by the 21st of the month prior but not through the medium of a existing bankers as this will minimise to offering you at a point in the to the end of their accounting date to Company you will come within the the amount of documentation that future) before agreeing any deal. the Collector General. self assessment arrangements and you will be required to produce to will be required to submit a UK tax meet legislative requirements. Your 2.18 How can I ensure I get paid? From the 14 October 2008 if the return by 31 October (for manual existing relationship manager will be It is preferable to insist on “cash company is a large company returns) or 31 January (for online familiar with your needs and may on delivery”. If you cannot get (where the company’s corporation returns) following the end of the also be holding security or deeds to payment on provision of the tax liability for the prior year was tax year (5 April) and pay any tax facilitate overdraft or loan facilities service and the service receiver > €200,000) then the payment is due becoming due to the Collector of which may be extendible to your subsequently defaults on payment, in instalments. The First Instalment Taxes. new account. then it would be advisable to should be 50% of Corporation Tax retain the services of a Solicitor/ liability in the preceding accounting Tax in this instance is paid on 31 That said, there is nothing to stop Debt Collection Agency within period or 45% of Corporation Tax January and 31 July of each year with you using another bank specifically Northern Ireland to collect payment liability in the current accounting January being the time for paying for your foreign currency business should your client default payment period due by 21st date of the sixth the balance of tax for the previous and some account holders prefer to in due course. While there are month months prior to year end. The year and also the 1st payment on shop around and form a secondary circumstances where it would be Second Instalment is due payable account for the current tax year. The banking relationship. possible to secure judgment in on the 21st date of the eleventh July payment is the 2nd payment on the Republic of Ireland (where the month of the accounting period account for that tax year. Payments Sterling accounts can be domiciled contract may have been made), it an amount payable will bring the on account are calculated at 50% of in ROI without the need to approach is advisable to secure judgment in total preliminary tax paid to 90% the previous year’s tax liability. a bank in NI. Northern Ireland as it will in turn be Corporation Tax liability for current easier to enforce an NI Judgment accounting period. Credit will be given in Ireland for any 2.17 Can I protect myself against against an NI Debtor. UK tax paid. exchange rate fluctuation? The balancing payment of Exchange rate risk is an important 2.19 Where do I pay my tax? Corporation Tax for all companies 2.20 Is there Professional Services consideration and should always be If you are self-employed in the ROI is due to be paid to the Collector Withholding Tax in NI? actively managed. This is best done you will be required each year to General by the 21st of the eighth Irish Income Tax, at the standard rate, by netting payments and receipts. submit a tax return by 31st October month after the year end. is deducted from payments made for However amounts and timings rarely following the end of the tax year. Professional Services by Government match exactly, so forward foreign At this date, you are also required If you are deemed to be providing Departments, state Bodies, Local exchange contracts can be used. to pay to the Collector General in a professional service in a close Authorities etc. This is known as Limerick the balance of tax you owe company then you may be liable to Professional Services Withholding Tax A forward foreign exchange contract for the tax return you are submitting an additional surcharge on certain (“PSWT”). is a binding contract between two and also make payment towards undistributed income, it is important parties to buy or sell a specified the current tax year – known as to seek advice to determine if Services considered as Professional amount of foreign currency at preliminary tax. you fall within the definitions of Services are medical, dental, an agreed rate on or between a a professional service before veterinary, architectural, engineering, specified future date or dates. If you operate through the medium commencing trade. accountancy, consultancy, legal etc. of a limited Company in ROI the 20 21
  12. 12. Non-resident businesses supplying Section 03 “Professional Services” to Government Departments etc will be liable to PSWT. If no other Irish taxes (ie Income Tax or Corporation I am based in Ireland Tax) are due then a refund of PSWT can be obtained on application to the Revenue Commissioners. and want to buy products There is no professional services withholding tax in the UK. The from Northern Ireland only type of withholding tax that applies in NI is in relation to the construction industry. The Construction Industry Scheme (CIS) sets out the rules for how payments to subcontractors for construction work must be made. These payments may be made gross in some circumstances or tax at 20% or 30% may be deducted from payments net of VAT. As the amount of tax if any to be applied to payments is dependant on the subcontractors own status with HMRC the principal contractor has an obligation to verify the subcontractors details before making any payments. This is a very complex area and specific professional advice should be sought. 22
  13. 13. 3.1 Are there any Customs issues to to make payment when no foreign I am based in Ireland and want to buy products from Northern Ireland be aware of? currency account exists, i.e. for one There is free movement of goods off transactions. A fee is usually within the EU and the only goods payable for the purchase of a draft. which need to be declared at Customs are excisable goods e.g. The most secure payment method tobacco, spirits, wines and beer. is an electronic bank–to-bank transfer. Whilst normally more Also please note that excisable expensive than the previous goods are imported by appointing a methods it provides cleared funds REDS Agent. to the recipient at a known value date and ensures safe receipt. This Should your imports from NI exceed is especially useful where goods €191,000 per annum you will need are dispatched upon receipt of to submit RoI Intrastat returns. payment. 3.2 What are typical payment/credit 3.4 What currency should I pay my terms? supplier in? Typical credit terms are 30 days. There is no definitive answer to this However, this can vary considerably as individual circumstances differ. in practice and depending on the However, you should endeavour to sector in which you operate. pay in the currency most suitable to your needs and reach agreement 3.3 How do I pay my supplier? with your supplier accordingly. The simplest and most cost effective way of effecting payment If you wish to resell your purchases to suppliers is usually to write a in euro, then buying in euro foreign currency cheque. This is would probably be most suitable where having a foreign currency as this would eliminate your account really comes into its own foreign exchange risk all together. as it avoids having to arrange Effectively, the risk is passed back electronic transfers or the purchase to the NI supplier. of a draft from your bank. The foreign currency account can be If you have a surplus of sterling you either funded by currency receipts might wish to pay the NI supplier in or periodic currency purchases from sterling. your bank. Currency purchases can usually be made by telephone or In all cases, it is important to get internet dealing. the best value for money, so whilst it may be convenient to pay an NI Whilst the simplest method of supplier in euro, it is vital that this paying is by cheque writing, there convenience is not out-weighed by are other methods available for one a price disadvantage. It could be off transactions or where additional more cost efficient to manage the payment security is required. Banks foreign exchange risk yourself if will sell foreign currency drafts to the supplier has loaded his price to their client’s, however these offer cover his risk, as is often the case. little advantage from the purchasers perspective other than an ability 25
  14. 14. 3.5 Is it worthwhile opening a sterling 3.7 Who is responsible for VAT? 3.9 What if the goods turn out to be I am based in Ireland and want to buy products from Northern Ireland account? If you are VAT registered in ROI and defective and the vendor will not Where you are making and receiving you are purchasing goods from a repair/replace? sterling payments, it is often UK VAT-registered person and the If the goods are defective, because advantageous to maintain a sterling goods are to be exported to you in the sale will have occurred within bank account. This provides the ROI for the purposes of your trade, NI, in the normal course the buyer ability to net currency payments the UK entity will take a note of your will sue the seller in the Northern against currency receipts, thus VAT number and business address, Ireland Courts i.e. where the minimising the number of foreign which they must then verify with HM contract occurred. Even if the exchange deals that you do. Every Revenue & Customs (HMRC). Once contract occurred in ROI (e.g. where foreign exchange deal is subject to HMRC confirm the VAT details, the the seller from NI sold the products a ‘spread’ (the difference between UK entity may zero rate the supply in ROI through a Sales Agent in the bank’s buying and selling of goods to you. ROI) it may still be more appropriate prices), so the fewer deals you do to sue the seller in NI as it would the less ‘spread’ you pay. You will then account for the VAT on be easier to enforce an NI judgment the goods under the reverse charge against an NI seller. There are, Where there is considerable bias mechanism i.e. you will charge however, circumstances where towards payments or receipts, yourself Irish VAT on the goods you it may only be possible to issue hence minimal netting, a sterling receive and provided the goods proceedings in ROI where witnesses account will provide an excellent are for the purpose of your taxable in ROI are not compellable to audit trail and the ability to convert trade, you will also be able to claim attend Courts in NI to prove the currency in larger amounts which a deduction for this VAT. circumstances of the contract. are liable to attract a better rate of exchange. 3.8 When do I assume the risk for the goods? 3.6 How do I open a sterling account? Normally, where the seller arranges The most convenient way to delivery to the purchaser, risk will open a sterling account will be only pass to the purchaser on via your existing bankers as receipt of delivery. In a cross- this will minimise the amount border sale, this may therefore of documentation that you will mean that risk would only pass to be required to produce to meet the buyer when he receives the legislative requirements. Your goods in ROI. It would be to the existing relationship manager will be buyers benefit if risk only passed to familiar with your needs and may him on receipt of the goods in ROI. also be holding security or deeds to For example, if risk passed to the facilitate overdraft or loan facilities buyer on collection of the goods in which may be extendible to your NI and the goods were damaged in new account. transit in NI, then the buyer would be obliged to ensure that he was That said, there is nothing to stop properly insured for transit of those you using another bank specifically goods. Often, the contract will for your foreign currency business define at which point risk passes. and some account holders prefer to A seller (who generally draws up shop around and form a secondary the contract) will however want banking relationship. to ensure that risk passes at the earliest point. Therefore, a buyer Sterling accounts can be domiciled should ensure to read the Contract in ROI without the need to approach of Sale carefully. 26 a bank in NI. 27
  15. 15. Section 04 I am based in Ireland and want to buy services from Northern Ireland
  16. 16. 4.1 What are typical payment/credit 4.3 What currency should I pay my I am based in Ireland and want to buy services from Northern Ireland terms? supplier in? Typical credit terms are 30 days. There is no definitive answer to this However, this can vary considerably as individual circumstances differ. in practice and depending on the However, you should endeavour to sector in which you operate. pay in the currency most suitable to your needs and negotiate with the 4.2 How do I pay my supplier? supplier accordingly. The simplest and most cost effective way of effecting payment If you have a surplus of sterling to suppliers is usually to write a you might wish to pay the Northern foreign currency cheque. This is Ireland supplier in sterling. where having a foreign currency account really comes into its own In all cases, it is important to get as it avoids having to arrange the best value for money, so whilst electronic transfers or the purchase it may be convenient to pay a of a draft from your bank. The Northern Ireland supplier in euro, foreign currency account can be it is vital that this convenience either funded by currency receipts is not out-weighed by a price or periodic currency purchases from disadvantage. It could be more your bank. Currency purchases can cost efficient to manage the usually be made by telephone or foreign exchange risk yourself if internet dealing. the supplier has loaded his price to cover his risk, as is often the case. Whilst the simplest method of paying is by cheque writing, there 4.4 Is it worthwhile opening a sterling are other methods available for one account? off transactions or where additional Where you are making and receiving payment security is required. Banks sterling payments, it is often will sell foreign currency drafts to advantageous to maintain a sterling their client’s, however these offer bank account. This provides the little advantage from the purchasers ability to net currency payments perspective other than an ability against currency receipts, thus to make payment when no foreign minimising the number of foreign currency account exists, i.e. for one exchange deals that you do. Every off transactions. A fee is usually foreign exchange deal is subject to payable for the purchase of a draft. a ‘spread’ (the difference between the bank’s buying and selling The most secure payment method prices), so the fewer deals you do is an electronic bank to bank the less ‘spread’ you pay. transfer. Whilst normally more expensive than the previous Where there is considerable bias methods it provides cleared funds towards payments or receipts, to the recipient at a known value hence minimal netting, a sterling date and ensures safe receipt. This account will provide an excellent is especially useful where goods audit trail and the ability to convert are dispatched upon receipt of currency in larger amounts which payment. are liable to attract a better rate of exchange. 31
  17. 17. 4.5 How do I open a However please note that this is Ireland (as a requirement of I am based in Ireland and want to buy services from Northern Ireland sterling account? a highly complex area and you membership of the Northern Ireland The most convenient way to open should seek professional advice Law Society) is obliged to have a sterling account will be via regarding the VAT implications of Professional Indemnity Insurance your existing bankers as this the services you are acquiring. in Northern Ireland. If in doubt, you will minimise the amount of Further information can be found should request the service provider documentation that you will be on the Revenue’s website at to confirm that he has Professional required to produce to meet www.revenue.ie and click on Indemnity Insurance for his services legislative requirements. Your Leaflets & Guides, then VAT and in the jurisdiction in which he existing relationship manager will be then Guide to VAT 2008 – see provides those services. If the familiar with your needs and may Chapter 4. Northern Ireland service provider is also be holding security or deeds to providing those services in Ireland, facilitate overdraft or loan facilities 4.7 What if the service is then it is important to ascertain which may be extendible to your substandard? that the Northern Ireland service new account. If the service is provided by the provider has professional indemnity Northern Ireland service provider in to provide services in Ireland. That said, there is nothing to stop Northern Ireland, you would issue you using another bank specifically proceedings against the service for your foreign currency business provider in Northern Ireland e.g. and some account holders prefer to where an architect draws up plans shop around and form a secondary in his Northern Ireland office for banking relationship. your house in Ireland. If the service is provided by the Northern Ireland Sterling accounts can be domiciled service provider in Ireland, you in Ireland without the need to would issue proceedings against approach a bank in Northern the Northern Ireland service Ireland. provider in Ireland e.g. a Northern Ireland builder constructing your 4.6 Who is responsible for VAT? house in Ireland. The rules relating to VAT on services are different (and more complex) 4.8 Is it necessary for the service than those relating to goods. provider in Northern Ireland to have professional/trade The charge to VAT will depend on indemnity insurance? the type of service supplied. In While it is not compulsory in some instances, the VAT charge either jurisdiction that service arises where the customer is based providers have Professional/Trade and the customer must account for Indemnity Insurance, it is generally the VAT. However, for other services, a requirement of membership the place of supply is where the of professional organisations. supplier is based, and the supplier For example, just as a Solicitor must charge VAT on the supply. in Ireland (as a requirement of Examples of services which can be membership of the Law Society zero rated if the customer is VAT of Ireland) is required to have registered are consultancy/data Professional Indemnity Insurance input services. within Ireland, a Solicitor in Northern 32 33
  18. 18. Section 05 I am based in Ireland & want to establish a presence in Northern Ireland
  19. 19. 5.1 Are there any advantages to my encountered when establishing I am based in Ireland and want establish a presence in Northern Ireland establishing a presence in NI? his initial presence in ROI. For The issue of establishing a presence example, it will be necessary to in the other jurisdiction is generally take on the expense of a lease/ more relevant to service providers purchase of a premises, building rather than to sellers of goods. insurance, electricity, telephone Sellers of goods can manufacture supply, payment of commercial or procure their products within ROI rates and other related expenses. and establish a satisfactory means For assistance on “start-ups” within of delivery of those goods into NI. Northern Ireland, visit Enterprise NI The goods may be sold through at www.enterpriseni.com or Invest shops within NI and therefore NI at www.investni.com. the origin of the manufacture of those goods is not that important. As regards tax, if you choose to However, a service provider will be operate as a sole trader in the UK, providing a personal service and, your business is chargeable to as such, his presence and identity UK tax and you must also make a to the client are that bit more return of this income to the Revenue important. The main advantage Commissioners. However, double of establishing a presence in NI is taxation relief will be available. more direct access to that market. Where you don’t establish an Where you operate as a trading actual presence, you are relying company, there is an exposure to on the integrity of sales agents, a higher rate of tax as ROI trading distributors and couriers/transport companies are taxed at 12.5% agents. It is difficult sometimes to whereas UK trading companies are convince buyers/clients that you are generally taxed at 21% for small in a position to provide an effective companies and at 28% for large service within that jurisdiction where companies. you do not actually have a presence in that jurisdiction. 5.3 Should I open a branch or a subsidiary? There may be wider opportunities For clarification purposes, a for grant aid depending on branch is merely an extension of your business sector. There are a company, whereas a subsidiary also some attractive tax saving is a legal entity in its own right. In methods available in the UK, such the UK, the term branch has been as generous capital allowances. superseded by the term “permanent Professional tax advisers in establishment”. Northern Ireland should be able to advise on these issues. A Limited Liability Company incorporated in the Republic of 5.2 Are there any disadvantages to Ireland may wish to establish a my establishing a presence in NI? branch in Northern Ireland. This An ROI business person deciding is facilitated under European Law to establish a presence in NI which requires that certain filings will go through almost the very must be made by the Republic same business start-up expenses of Ireland Company with the which he would have originally Companies Office in Northern 37
  20. 20. Ireland. It is important to bear in the conduct of the business then Whether you choose to operate via I am based in Ireland and want establish a presence in Northern Ireland mind that a “branch” in legal terms it is NewCo that will be involved in a subsidiary company, a branch only applies to Corporations e.g. the legal proceedings not Company or as a sole trader, remember limited liability companies. So, for A. Therefore, in terms of limiting to register with HM Revenue & instance, a partnership or a sole the risk for the parent company Customs on time to avoid late trader would not, in the legal sense, in establishing a new business in registration penalties. establish a “branch” across the a foreign jurisdiction, there may Border. Therefore it is only in the well be practical reasons to use If you choose to establish a context of Corporations that exists a subsidiary as opposed to a presence in the UK, registration for a requirement for filing information branch. If a Company merely has VAT must be considered but you and details with the Companies a branch the Company itself is are entitled to the same registration Office in Northern Ireland. From exposed to all legal liability for the thresholds in the UK as an ordinary a legal viewpoint a branch is not actions of the foreign branch and UK business. If you exceed this a separate legal entity from the losses accumulated by that branch. threshold, you must register for VAT Company that established that By having a separate Company within 30 days. branch. To take an example, we (subsidiary) such risks and losses could have a Republic of Ireland can be limited to that Subsidiary 5.5 Can we be taxed twice? incorporated Company with a and ordinarily the Parent Company If a UK subsidiary is formed its branch Office in Belfast. The legal should be protected. It should be profits will be liable to corporation entity doing business in Belfast is noted, however, that the decision tax in the UK. the Republic of Ireland Company. whether to establish a branch or It just happens to have an office in a subsidiary tends to be primarily If a permanent establishment (or Belfast. informed by the tax implications. branch) is formed, the profits of that For more on tax issues, go to establishment will be taxed in the On the other hand a subsidiary is Section 5.5. UK, but will also be liable to tax in a completely separate legal entity Ireland. However, double taxation from the parent company. Once 5.4 What formalities must we relief will be given in respect of the again, subsidiaries only apply to undertake? element of profits taxed twice. Corporations e.g. Limited Liability It will be necessary to decide Companies) as opposed to sole whether you propose to trade as traders or partnerships. To take an a Sole Trader/Partnership or as a example, Company A is established Limited Liability Company. and trades in the Republic of Ireland and decides to set up a If you are operating via a company, new business in Belfast. Rather regardless of whether the trading than merely establish a branch, is carried on via a subsidiary they decide to establish a separate or a permanent establishment, Northern Ireland Company to there is a requirement of the conduct the business on their Companies Registry (www.detini. behalf. In the normal course gov.uk/cgi-bin/get_builder_ the new Company, NewCo, is page?page=1966&site=7) to incorporated in Northern Ireland register the entity on the external but its shareholder is Company companies listing using form A. As such, Company A owns all BR1. A charge applies. Annual of NewCo. The important legal accounts must also be submitted distinction is that the business to Companies Registry in respect of being conducted in Northern Ireland subsidiaries. is conducted by NewCo and if a legal dispute arose in respect of 38 39
  21. 21. Section 06 I am based in Northern Ireland and want to sell products into Ireland
  22. 22. 6.1 Must I have an office in ROI? 6.5 Must my product meet certain I am based in Northern Ireland and want to sell products into Ireland It is not necessary to have an office regulations? in ROI to facilitate sales of goods You must ensure compliance if the goods are to be sold directly with required Consumer/Health & to the purchaser. However, if you Safety Standards. Specific advice wish to target a broader spectrum should be taken on each occasion of clients you may wish to consider but assistance may be obtained establishing a presence there. If so, from websites. For Consumer go to Section 10. Regulations visit the following websites – 6.2 Must I form a Company in ROI? A Company is not necessary but www.consumerassocation.ie if you anticipate profits in the ROI Consumer Association of Ireland or your venture has an element of www.fsai.ie risk to it you may wish to consider Food Safety Authority of Ireland ring-fencing this within a Company www.odca.ie structure. The rates of tax in the Office of the Director of Consumer ROI must also be considered in Affairs determining the route you want to www.entemp.ie take. As trade increases, it may Department of Enterprise Trade be advisable for tax reasons to & Employment (go to “Consumer establish a separate company. Protection Section) www.ifsra.ie 6.3 Do I need a licence to sell Irish Financial Services Regulatory products in ROI? Authority Not generally, but this depends on the type of product to be 6.6 At what point does the risk sold. For example, a licence pass from me (the seller) to the would be required for the sale of purchaser? pharmaceuticals. Specific advice Risk, in terms of loss, is the should be taken on each occasion. responsibility a carrier, borrower, user/purchaser of property or goods 6.4 Must I declare my goods at assumes if there is damage or loss. Customs? Passing of Risk means the point at Do I need to complete export which the buyer will be responsible documentation? for the goods. For example, if goods are delivered by lorry, who There is free movement of goods bears the loss if the goods are within the EU and the only goods stolen in transit before they reach which need to be declared at the purchaser? Customs are excisable goods i.e. tobacco, spirits, wines and beer. This issue arises just as much within your own jurisdiction as in a Should your exports from NI exceed cross-border context and is covered £270,000 per annum you will need by the Sale of Goods legislation, to submit UK Intrastat returns. which is broadly similar in both 43
  23. 23. jurisdictions. Normally, where the 6.8 Do I need to have product liability UK resident employees into ROI professional adviser if these rules are I am based in Northern Ireland and want to sell products into Ireland seller arranges delivery to the insurance? to work and they spend more likely to impact upon your business. purchaser, risk will only pass to the Yes. You should also ensure than 183 days per year working in purchaser on receipt of delivery. that the current product liability ROI, those employees must be on 6.10 Is my Employers Liability In a cross-border sale, this may insurance policy issued to you in an Irish payroll. Furthermore, the Insurance valid in ROI? therefore mean that risk would only Northern Ireland is not restricted Irish Revenue Commissioners will More than likely it is not. Specific pass to the buyer when he receives to sales within Northern Ireland. If automatically apply single person’s advice should be taken by you the goods in ROI. Often, the it is so restricted, you will need tax credits and allowances to such from your Insurance Company. If contract will define at which point to negotiate with your insurance earnings. employing someone in the Republic risk passes. A seller (who generally company to ensure that the product of Ireland it is essential that that draws up the contract) will however liability insurance extends to sales Where a NI employer has UK employee is covered by Insurance want to ensure that risk passes at into the Republic of Ireland. resident employees working in which applies to the Republic of the earliest point. RoI for more than 60 days the NI Ireland Health & Safety Law. 6.9a What if I am employing an ROI employer must register for Irish In a cross-border context, it may resident to work for me in ROI? payroll. There is no requirement to 6.11 Are my vehicles/drivers insured be wise to consider appointing a In general terms, if your Company operate Irish payroll where certain in ROI? Distributor based in the Republic of is based in NI and employs an ROI conditions are met (e.g. employee Normally, vehicles used for business Ireland to ensure that risk passes resident to carry out duties in ROI, taxed in UK, employees carry out purposes must be specifically to the Distributor. That is, the a PAYE scheme must be operated their duties in RoI for less than 183 insured for business use. It would risk passes to him once goods in ROI and you, as the employer, days, etc.). be wise, prior to undertaking are collected from your premises are required to register and account a new business venture in the in Northern Ireland. For further for PAYE/PRSI contributions in ROI. Please note that where the Republic of Ireland, to obtain written definitions, see Distributor and Similar schemes operate in NI in UK business has a permanent confirmation from your Insurance Sales Agent. respect of NI residents carrying out establishment (or deemed Company in Northern Ireland that it duties in NI for an ROI company. establishment) Irish PAYE must be will cover your vehicles/drivers for 6.7 What liability do I have for operated even if the employee only business purposes in the Republic defective products in ROI? Bear in mind that if you employ works for one day in Ireland. The of Ireland. If goods are being sold through someone in ROI to work for 183 day rule does not apply in this a Distributor in the Republic of you, that employee can avail of instance. 6.12 Are the traffic/vehicle regulations Ireland, the Distributor will generally rights under ROI Employment the same in ROI? be required to take on liability for legislation. Specific legal advice The UK employer must continue to While traffic/vehicle regulations defective products. This would be should be taken with regard to the operate UK PAYE in respect of the are broadly similar, specific advice subject to the Distributor being employment contract. While ROI days the employee carries out their should be taken in each instance. entitled to indemnity from the seller and NI employment legislation are duties in NI. The employer can only For further information on driver and for those defective products. In broadly similar, there are specific give a credit against the UK PAYE vehicle licensing in the Republic of such circumstances, the Distributor areas where the legislation differs due for the lower of the two taxes Ireland go to the following websites - would deal directly with the buyer between the two jurisdictions e.g. i.e. Irish PAYE v UK PAYE. Irish PRSI www.motortax.ie and would in turn be entitled to be redundancy payments. will not apply in this instance. Motor Tax Online compensated by the seller for any www.transport.ie loss arising to the Distributor as 6.9b What if I am sending NI This could result in employees Department of Transport a result of the sellers negligence/ employees into ROI to work receiving less take-home pay breach of contract. If, however, there? than they would if their salary was In certain instances, should you goods are sold by you personally This is a complex area, which has only subject to the NI/UK PAYE wish to avoid the expense of or through a Sales Agent, then you been further complicated by a system. This is likely to cause great compliance with the traffic/vehicle will be liable for defective products recent tightening of the rules by the complications and labour relations regulations of a second jurisdiction, under Republic of Ireland legislation, Irish Revenue Commissioners. If an problems for NI employers whose it may be wise to consider retaining and you will be liable for after sales NI employer, who does not have a employees are regularly assigned a courier or transport agent to service. permanent or deemed permanent to work in ROI. For this reason, you deliver your goods within the establishment in Ireland, is sending are strongly advised to consult your Republic of Ireland. 44 45

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