Temporary filing concessions that applied in 2020

Special Assignee Relief Programme (SARP)


This concessionary measure ceased to apply on 31 December 2020. From 1 January 2021, all SARP 1A forms must be filed within the 90-day timeframe in the usual manner.

The 90-day employer filing obligation to register an employee for Special Assignee Relief Programme (SARP) Relief was extended in 2020.

It was anticipated that such an extension would have provided sufficient time for employers to file the required return. Revenue will consider exceptional circumstances on a case by case basis.