The annual Special Assignee Relief Programme (SARP) employer return for 2024 must be submitted to Revenue on or before 23 February 2025. The return should include details of all employees who availed of SARP relief for the period 1 January 2024 to 31 December 2024.
Details on the filing of the return through Revenue’s online eSARP portal are available on Revenue’s SARP webpage.