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.