My wife and I live in Donegal. My wife works in Northern Ireland in the Health Service and I work in Donegal. Since she started working in 2013, we have been able to claim Transborder Workers Relief each year in June when she gets her P60, by simply filling out Form 12, submitting both P60`s and asking for a balancing statement. This year when we applied she got a letter stating that under Section 959A of the TCA 1997 she is now regarded as a "chargeable person" for the purpose of Income Tax Self Assessment. "Income from a foreign employment is assessable under Case III Schedule D", and she is obliged to submit Form 11.
Why the change? Is this because of Brexit and because Transborder Workers Relief can only be claimed if you are working in another EU country?
Why the change? Is this because of Brexit and because Transborder Workers Relief can only be claimed if you are working in another EU country?