Revenue eBrief No. 232/20

21 December 2020

Update on certain COVID-19 measures related to personal tax matters

 Updates on a number of COVID-19 related measures can now be found on revenue.ie relating to the following topics:

• The statutory residence test – COVID-19 force majeure circumstances,
• Taxation of benefit-in-kind (BIK),
• Real-time foreign tax credit for restricted stock units (RSUs),                     
• Share-scheme reporting,
• Special Assignee Relief Programme (SARP),
• Trans-border workers relief,
• Operation of PAYE for foreign employments and Multi-State workers,
• PAYE Dispensation applications and PAYE Exclusion Orders,
• Scholarship exemption, and
• Exemption in respect of retraining costs as part of a redundancy package.