COVID-19: reporting and filing compliance

Mar 30, 2020

Revenue published guidance on the specific measures introduced for employers and employees regarding compliance with certain reporting and filing obligations and the satisfaction of certain other tax related conditions.     

The specific measures introduced to help employers and employees cover: 

  • share scheme filing obligations
  • SARP requirements
  • Trans-Border Workers Relief
  • tax residency rules and force majeure circumstances 
  • ·operation of PAYE on foreign employments
  • PAYE Exclusion Orders
  • Real-time foreign tax credit (FTC) for Restricted Stock Unit (RSU) cases

Measures are introduced to deal with a potential benefit-in-kind (BIK) charge arising for employees returning to Ireland from abroad, and the BIK treatment of employers providing vehicles and/or equipment to employees.   

The guidance is published as part of Revenue’s information and advice for taxpayers and agents.