Covid-19 Revenue Guidelines for certain filing obligations

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 31^st March filing deadline for foreign credits provided through payroll, has been suspended. This will now be included in the standard Income Tax Deadline of 31^st October 2020.

Share Schemes

Filing deadlines for all 2019 share schemes have been extended from 31^st March to 30^th June 2020.

Why not read some of our previous blog posts here