Revenue eBrief No. 157/21
06 August 2021
Transborder Workers Relief
Tax and Duty Manual Part 34-00-06 - Transborder Workers Relief - has been updated as follows:
- Section 5 now includes guidance on the definition of a ‘proprietary director’ and this section also includes additional information on the remittance basis of taxation.
- Section 9 includes new material regarding the PRSI treatment applicable to claimants who fall within the category of frontier workers.
- Section 10 includes new guidance on "incidental duties".
- Section 11 includes information on the COVID-19 concession - applicable for 2020 and 2021.
- Section 12 explains how an individual can claim Transborder Workers Relief.
- Section 13 lists the new fields required on the Income Tax Return for the 2019 year and subsequent years.
- Section 14 includes new illustrative examples.