Compliance with certain reporting & filing obligations

This section advises taxpayers and agents in cases where restrictions imposed by COVID-19 affect the applicability of Irish Tax Legislation on an employee/employer’s tax position to maintain records outlining the circumstances. Guidance and information are also provided in relation to operation of a number of schemes, residence rules and the application of BIK
  • Real-time foreign tax credit (FTC) for restricted stock unit (RSU) cases;
  • Share scheme filing obligations;
  • Special Assignee Relief Programme (SARP);
  • Trans-border workers relief;
  • PAYE dispensation applications;
  • Foreign employments – operation of PAYE;
  • Multi-State Workers;
  • PAYE exclusion order – Irish Contract of Employment;
  • Residence rules – Force Majeure circumstances;
  • Corporation Tax and Presence in the State or outside the State resulting from COVID- related travel restrictions;
  • R&D Credits;
  • Benefit in Kind (BIK);
  • Exemption in respect of retraining costs as part of a redundancy package;
  • Close Company Surcharges;
  • Childcare services relief;
  • Scholarship exemption; and
  • Deferral of certain time limits for filing, reporting and exchange of information DAC2/CRS, FATCA and DAC6
Useful Links:
Guidance on the tax treatment of e-workers and remote workers
eBrief 54/20 – tax treatment of employer provided vehicles during the period of the COVID-19 restrictions
Guidance on temporary measures in relation to Close Company Surcharges
Guidance on temporary measures in relation to the scholarship exemption