Revenue eBrief No. 265/23

20 December 2023

Special Assignee Relief Programme (SARP)

Tax and Duty Manual Part 34-00-10 - Special Assignee Relief Programme (SARP) - has been updated as follows:

  • A new sub-paragraph 7.1 has been inserted to provide clarification on the calculation of SARP in tax equalisation cases.
  • Paragraph 15 has been updated to provide details of the new online portal for employer certification and reporting which will be introduced on 1 January 2024.