Employer Solutions

Share Scheme Reporting: Deadline – 31 March 2024

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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

Restricted Share Units (RSUs)

Discounted/Free/Matching Shares

Employee Share Purchase Plans (ESPP)

Restricted Shares

Convertible Securities

Forfeitable Shares

Phantom Shares

Stock Appreciation Rights

Growth/Hurdle/Flowering Shares

Other Shares

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 2023 annual returns are due to be submitted by 31 March 2024.

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.

Share Options: New employer PAYE reporting requirements from 1 January 2024

Share Options: New employer PAYE reporting requirements from 1 January 2024

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