Special Assignee Relief Programme certification requirements

Revenue has updated the Tax and Duty Manual  on the Special Assignee Relief Programme (SARP). Paragraph 15 has been amended to provide updated guidance on the certification requirements of a relevant employer or associated company in respect of a relevant employee.  

The guidance confirms that there is no statutory requirement for the relevant employer or associated company to submit a completed Form SARP 1A to Revenue within the 90-day time limit. However, this is requested to enable Revenue to review the application and confirm that an employee qualifies as a “relevant employee”. 

Revenue notes that, in cases where a Form SARP 1A is not submitted to Revenue and the relief is claimed by the employee for the first time in a Form 11 tax return, the processing of the return may be delayed by Revenue pending a review as to whether the employee actually qualifies as a “relevant employee” for SARP purposes.