Query about tax residency, workers stuck abroad during pandemic

BlueSky

Registered User
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Hi all, I would appreciate any guidance available.

Situation: a couple, both Irish citizens and with a property in Ireland, one PAYE and the other self-employed; rented out the family home and went travelling in the EU in Nov 2019. Ended up in lockdown and could not return to Ireland in the summer of 2020, as planned, instead returning to the family home mid-2021. What's the tax status for 2020, are allowances being made for people who found themselves in such a situation? Time was split in various countries in southern Europe (to avoid covid hotspots) so no tax residency established in another country.

The employer of the PAYE earner was aware of the situation and, late in 2020, issued a directive that all employees working abroad return ASAP to Ireland. However, as one of the family members was without a passport, because Covid restrictions caused the Passport Office to shut, the family could not travel for several months. Family returned to Ireland as soon as the passport situation was resolved. Both have continued to work and pay tax in the usual way throughout the 20 months - but for tax return purposes for year 2020, what is the situation? Or where to go for direction? TIA.
 
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