2022-06-30-KPMG_Global-Ireland_–_Update_on_SARP_Guidance_from_Revenue_4页_320kb

Summary of SARP Guidance Update from Irish Revenue

The Irish Revenue updated the Tax and Duty Manual for the Special Assignee Relief Programme (SARP) on June 10, 2022, to reduce ambiguity, particularly affecting post-COVID-19 scenarios.

Key changes include:

• Clarification of the six-month employment rule: Employees must be in full-time employment with a relevant employer for six months before arrival, with no more than five working days in Ireland during that period. Any delays due to travel restrictions may not exceed five working days, and non-work days are unrestricted.
• Reaffirmation of the twelve-month duties rule: Requires at least one workday per month in each of the first 12 months, to ensure continuous employment in Ireland.
• Administrative details: Neither a Personal Public Service Number (PPSN) nor registration with Revenue is a legislative requirement for SARP, but completion is still advised for processing.
• Calculation of relief: SARP relief cannot be claimed on income also eligible for foreign tax credit, and calculations must account for this.
• Annual reporting: An amended employer return is not needed after SARP relief is claimed, provided income figures on forms align.

SARP's deadline is December 31, 2022.