Employers operating share schemes and trustees of certain approved schemes are required to file an annual return with Revenue by 31 March 2025 for the tax year 2024.
Share scheme return forms
The return to be filed with Revenue is dependent on the type of share award or share option involved.
| Form Type | Share Scheme/ Details | What event triggers filing requirement? |
| Form ESA | – Restricted Share Units (RSUs) – Share & Cash – SettledDiscounted/Free/Matching Shares – Employee Share Purchase Plans (ESPP) – Restricted Shares – Convertible Securities – Forfeitable Shares – Phantom Shares – Stock Appreciation Rights – Growth/Hurdle/Flowering Shares – Other shares | If during the reporting period, you granted shares, or they were vested or disposed of; or you made a cash payment equivalent of shares |
| Form RSS1 | Share Options and any other rights to acquire shares or assets awarded to employees and Directors | If during the reporting period, unapproved share options were granted, exercised, transferred, or released |
| Form KEEP1 | Details of qualifying share options granted | If during the reporting period, KEEP options were granted, exercised, transferred, or released |
| Form ESS1 | Details of Approved Profit Sharing (APSS) schemes | You must file a return for every year of assessment, including nil returns. |
| Form SRSO1 | Details of Save As You Earn (SAYE) schemes | You must file a return for every year of assessment, including nil returns. |
| Form ESOT1 | Details of approved Employee Share Ownership Trust (ESOT) schemes | You must file a return for every year of assessment, including nil returns. |
Nil returns
If you are a Trustee of an Approved Share Scheme, you are required to file an annual form (ESS1, SRS01, ESOT1). This includes the filing of nil returns where no reportable events have taken place during the year in question.
For any other share schemes, you do not need to file a nil return if no reportable events have taken place during the year.
Deadline
The annual return in respect of the tax year 2024 is due to be submitted with Revenue on/before 31 March 2025.
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