Revenue eBrief No. 046/26

10 March 2026

Updates to Deduction for income earned in certain foreign states (FED) and Special Assignee Relief Programme (SARP)

Tax and Duty Manual Part 34-00-09 - Deduction for income earned in certain foreign states (Foreign Earnings Deduction) - has been updated to include the changes made by Finance Act 2025 and has been refreshed throughout to include the following updates:

• The definitions of the terms which form the basis of the relief have been consolidated into a new paragraph 2.
• A table of "relevant states" is included in paragraph 2.2.
• The guidance on the definition of a "qualifying day" has been updated to reflect amendments introduced by Finance Act 2025, including guidance on the "reasonable requirement" test which applies from 2026.
• The examples have been updated and consolidated and included in an Appendix.

Tax and Duty Manual Part 34-00-10  - Special Assignee Relief Programme (SARP) has been updated to reflect the extension of the relief, by Finance Act 2025, to the 2030 year of assessment. The manual includes the following updates:

• A new paragraph 2.3 has been inserted to provide an overview of the deadlines applying to the employer certification.
• A new paragraph 6 has been inserted to provide guidance on the new minimum base salary requirement applying from 1 January 2026.
• Paragraph 7 (Thresholds) has been updated to reflect the various employment income thresholds that apply to SARP from 2026 to 2030.
• Paragraph 16.2 has been updated to reflect the revised annual employer return filing deadline of 30 June which applies from 2026 onwards.
• Appendix 1 has been updated to include examples of the various changes applying to SARP from 1 January 2026.