Return by employer of employees who availed of relief under the Special Assignee Relief Programme

Where for a tax year a relevant employer or associated company, as the case may be, certifies that a relevant employee meets the conditions set out in Section 825C TCA 1997, the relevant employer or associated company of that relevant employee must deliver an annual return to the Revenue Commissioners.

The SARP Employer Return for 2012 should be returned to the relevant employer’s or the associated company’s local Revenue office on or before 15 February 2013.

Revenue eBrief No. 29/12 advised that the Tax and Duty Manuals had been updated in respect of the SARP.