Revenue eBrief No. 132/22 – Share Schemes manual – recent updates

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 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.

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