Share Scheme Revenue Deadline

Posted in Good Advice, Our Blog, Taxation

Employers and trustees operating share schemes are required to file an annual return on or before 31 March each year with the Revenue Commissioners.

The deadline for the filing of the 2021 returns of information for employee share participation schemes and certain cash settled schemes is 31 March 2022.

The following returns are due for filing in advance of the deadline:

Form RSS1 re unapproved share options

Form ESS1 re Revenue Approved Profit Share Scheme (“APSS”) trusts

Form KEEP1 re Key Employee Engagement Programme (“KEEP”) share options

Form ESA re Employment Share Awards.

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