Revenue eBrief No. 265/23 – Part 34-00-10 – Special Assignee Relief Programme
Revenue eBrief No. 265/23 20 December 2023 Special Assignee Relief Programme (SARP) Tax and Duty Manual Part 34-00-10 – Special Assignee Relief Programme (SARP) – has been updated as follows: A new sub-paragraph 7.1 has been inserted to provide clarification on the calculation of SARP in tax equalisation cases. Paragraph 15 has been updated to provide details of the […]
Revenue eBrief No. 264/23 – Guidelines for Agents or Advisors acting on behalf of taxpayers
Revenue eBrief No. 264/23 20 December 2023 Guidelines for Agents or Advisors acting on behalf of taxpayers TDM Part 37-00-04b is updated as follows: an updated introduction (paragraph 1), a new paragraph 6 about agent/client links for employer payroll clients to include links for ERR and/or global mobility (SARP) agents, and consequential updates in paragraph […]
