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