Revenue’s updates to the Tax and Duty Manual Part 34-00-06 - Transborder Workers Relief – include guidance on the definition of a ‘proprietary director’, additional information on the remittance basis of taxation and new material on the PRSI treatment of frontier workers, as well as new guidance on “incidental duties”.
The manual 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; and
- Section 14 includes new illustrative examples.
See Revenue eBrief No. 157/21 for further details.
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