Revenue eBrief No. 132/22
24 June 2022
Share Schemes manual – recent updates
A number of updates have been made to the following chapters of the Share Schemes Tax and Duty Manual:
- Chapter 03 – Unapproved Share Options: refresh of examples and update to section 3.7.1, in respect of the annual employer return.
- Chapter 6 – Forfeitable Shares: additional guidance material included regarding filing the ESA return in respect of forfeitable shares in section 6.6, together with a refresh of existing examples and the addition of new examples.
- Chapter 10 – Approved Profit Sharing Schemes (APSS): main updates include a refresh of the examples.
