Special Assignee Relief Programme (SARP)
Employers usually have 90 days in which to file for an employee’s SARP relief, this has now been extended by 60 days.
Revenue have issued this guideline to provide sufficient time for employers to file this return but Revenue are open to consideration on a case by case basis.
Read more on SARP here
Restricted Stock Unit (RSU)
The 31st March filing deadline for foreign credits provided through payroll, has been suspended. This will now be included in the standard Income Tax Deadline of 31st October 2020.
Filing deadlines for all 2019 share schemes have been extended from 31st March to 30th June 2020.