Revenue eBrief No. 178/23
04 August 2023
Update to the Share Schemes Manuals
A number of updates have been made to the Share Schemes Tax and Duty Manuals. The main changes are highlighted below.
Chapter 3 – Unapproved Share Options
- Updated section 3.6.3 – Interest on the late payment of RTSO.
- Inserted section 3.6.4 – Penalties for the non-filing of the Form RTSO1.
- The examples throughout have been refreshed.
Chapter 10 Approved Profit Sharing Schemes (APSS)
- The examples throughout have been refreshed.