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A colleague is getting shit about it as he went into lockdown while in his holiday cottage in ROI. Even though ROI explicitly said it would be waived during covid due to this kind of circumstance, people being trapped.
From your link
There is no such relief for cross border workers, living North working South, so a top-up tax bill may be payable in the North.
Is that definite? This states otherwise: https://borderpeople.info/categories/employment/double-taxation-agreement.html
Granted it's not really relevant to the living in Spain, working for UK company discussion.