Revenue eBrief No.12121 – Approved Profit Sharing Schemes (APSS)
Revenue eBrief No. 121/21 20 June 2021 Approved Profit Sharing Schemes (APSS) Chapter 10 of the Share Schemes Manual on Approved Profit Sharing Schemes (APSS) has been updated as follows: Paragraph 10.3.7 has been inserted to request that companies who have schemes which are no longer active and that will not be active again in the future notify […]
Revenue eBrief No.120/21 – Updated Share Schemes Manual and New Share Schemes Reporting Return (Form ESA)
Revenue eBrief No. 120/21 20 June 2021 Updated Share Schemes Manual and New Share Schemes Reporting Return (Form ESA) Section 8 of the Finance Act 2020 provides for the mandatory electronic reporting of certain share-based remuneration. This includes restricted stock units (RSUs), restricted shares, convertible shares, forfeitable shares, discounted shares, and any other award with cash-equivalent […]
