Revenue updated the guidance on Special Assignee Relief Programme (SARP) to take account of the recent changes introduced by Finance Act 2018. The guidance also includes additional examples of how to avail of the relief and includes a sample 2018 SARP Employer Return.

Revenue’s guidance has been updated to include the following:

• details of the upper income threshold of €1,000,000 introduced from 1 January 2019 for the years 2019 (for new entrants only) and 2020 (for all claimants).
• clarification regarding the requirement to file Form SARP 1A within the 90 day time limit – (previously 30 days).
• summary table updated at paragraph 4 setting out the main conditions for the various years
• additional examples included at Appendix 1.
• sample 2018 SARP Employer Return as amended.

SARP provides income tax relief for certain employees assigned to work in the State provided certain conditions are satisfied as set out in Section 825C TCA 1997.