The Special Assignee Relief Programme (SARP) is a tax relief designed to help companies attract key talent to Ireland. SARP allows income tax relief on a portion of employment income earned by an employee who is assigned by their employing company to come to work in Ireland for a certain period of time.

An employee who claims SARP must file a Form 11 income tax return with Revenue for each year that the relief is claimed. Employers are also required to file a number of returns. Revenue’s Tax and Duty manual has been updated to include examples of how to correctly complete the Form 11, Form SARP 1A, the Employer SARP return and the Form P35.

Section 825C Taxes Consolidation Act 1997 and Revenue eBrief 66/2016 on here contains more details.