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 revenue.ie 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.