Revenue have recently introduced changes to the automatic granting of releases from the obligation to operate Irish payroll taxes and now require employers to write to Revenue once an employee employed by an employer resident in a tax treaty country has from 1 January 2018 spent 60 days in total in Ireland. Read the full report on this issue here. #PayrollTaxes #NonResident #Employee #Temporary #Assignment #Revenue #ShortTerm #PAYE #DTA #60Days #WithholdingTax #Seconded #Seco

Return of Share Options: Reporting Deadline 31 March 2019 The due date for the filing of returns of information in relation to employee share option schemes for the 2018 tax year is 31 March 2019. The return must be filed using the electronic Form RSS1 which can be downloaded here. Once the spreadsheet is populated, it can be uploaded through Revenue's Online Service (ROS). Awards which have been subject to PAYE through payroll operations are not required on the Form RSS