Revenue eBrief No. 091/23

05 April 2023

Update to Share Schemes Tax and Duty Manuals

A number of updates have been made to the Share Schemes Tax and Duty Manuals. The main changes are highlighted below. 

Chapter 5 – Convertible Securities

• The examples have been updated.

Chapter 7 – Shares Acquired at Less than Market Value (Undervalue), Notional Loans, and Disposals for Greater than Market Value

• The main changes relate to updated examples and a link to Chapter 15 regarding share scheme return filing.

Chapter 12 – Save As You Earn (SAYE)

• Update to section 12.12.3 regarding the reference to an EEA State together with a refresh of the examples.