Revenue eBrief No. 232/20

21 December 2020

Update on certain COVID-19 measures related to personal tax matters

 Updates on a number of COVID-19 related measures can now be found on relating to the following topics:

  • The statutory residence test - COVID-19 force majeure circumstances,
  • Taxation of benefit-in-kind (BIK),
  • Real-time foreign tax credit for restricted stock units (RSUs),                     
  • Share-scheme reporting,
  • Special Assignee Relief Programme (SARP),
  • Trans-border workers relief,
  • Operation of PAYE for foreign employments and Multi-State workers,
  • PAYE Dispensation applications and PAYE Exclusion Orders,
  • Scholarship exemption, and
  • Exemption in respect of retraining costs as part of a redundancy package.