Revenue’s guidance on SARP (Special Assignee Relief Programme), which gives relief from income tax to certain employees that are assigned to work in Ireland, has been updated.

In order to claim SARP relief, an employee must be certified within 30 days of arriving in Ireland and a PPSN number is required to complete the certification process. Revenue have provided guidance on what to do in instances where a PPSN number has not issued by the due date.