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Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

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Revenue clarify SARP “incidental duties”

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.