My US citizen wife came to Northern Ireland as a student, she also is in possession of an Irish passport thanks to her parents. She has been living in Northern Ireland since 2018 and started working in 2020. Because of this we filed directly through London Embsay.
However after attending my interview on the 27th of Feb, I was informed that all my documents were in order, but was given a 221g for submit more documents via courier. The form asked for was a w2 and tax return from my wife for 2021. She does not have either as she has not filed taxes or worked in the US. The interviewer informed me that she should have still filed even though she did not work in the states.
Does my wife need to try and back file taxes to the IRS for her time in Northern Ireland or as the interviewer said can she send a letter explaining why she has not filed, or will a uk p60 be needed to prove taxes paid? She has previously recieved a tax refund here in the UK.