TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 06/2017 Special Assignee Relief Programme

Section 825C of the Taxes Consolidation Act 1997 provides income tax relief for certain individuals assigned by a relevant employer to work in the State. The relief is commonly known as SARP. Tax and Duty Manual Part 34 has been updated to take account of Section 10 of Finance Act 2016 which extended the relief up to and including the year 2020.

Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged