Return by employer of employees who availed of relief under the Special Assignee Relief Programme

Where for a tax year a relevant employer, or associated company of that relevant employer, certifies that a relevant employee meets the conditions set out in Section 825C, Taxes Consolidation Act 1997, the relevant employer or associated company, as the case may be, must deliver an annual return to the Revenue Commissioners.

The SARP Employer Return for 2013 should be returned on or before 15 February 2014.

19 December 2013