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Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year.
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The return form to be filed is dependent on the type of share scheme operated. In some cases this includes the filing of a nil return where no reportable events have taken place during the year in question, but a filing is still required.
Share Scheme Return Forms
| Form | Share Scheme |
|---|---|
|
Form ESA
|
|
|
Form RSS1
|
Unapproved share options and any other rights to acquire shares or assets which are awarded to employees and Directors.
|
|
Form KEEP1
|
KEEP share options.
|
|
Form ESS1
|
Approved Profit Sharing (APSS) schemes.
|
|
Form SRSO1
|
Save As You Earn (SAYE) schemes.
|
|
Form ESOT1
|
Employee Share Ownership Trust (ESOT) schemes.
|
Deadline
The annual return must be filed on or before the 31 March after the end of each tax year. The 2024 annual returns are due to be submitted by 31 March 2025.
Contact us
At Grant Thornton, our specialist Employer Solutions team have extensive experience in designing and implementing remuneration and reward packages for employees. If you would like to discuss your return filing obligations in relation to existing schemes, please contact a member of our Employers Solutions Team, or your usual Grant Thornton contact.
Authors
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Jillian O'Sullivan Jillian is a partner in Grant Thornton, as part of her role she leads the Company Secretarial offering for Grant Thornton Ireland, one of the leading professional services firms in Ireland.View Profile -
Jane Quirke Jane is a director in tax in our employer's solutions team in Ireland. She has significant experience advising clients from start-ups to large Irish indigenous and listed multinational companies on employment tax related matters.View Profile -
Michelle Dunne Since joining Grant Thornton’s tax department in 2016, Michelle has specialised in providing advice to clients on Irish employment tax related matters. She assists employers with PAYE Revenue Audits and compliance interventions along with reporting on PAYE tax related considerations for due diligence projects.View Profile