Revenue has clarified with Chartered Accountants Ireland a number of points in relation to Special Assignee Relief Programme or “SARP” guidance which issued from Revenue.

• The test to be applied in determining ‘incidental duties’ is a qualitative test and not a 30 day test.
• An incorrect reference to S. 891 has been replaced with a correct reference to S.819.
• SARP1 and SARP1A forms now includes references to those employed by an associated company.

Further details on SARP are available on the Revenue website.