Revenue eBrief No. 178/23 – Update to the Share Schemes Manuals


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.

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