Return of Share Options: Reporting Deadline 31 March 2019 The due date for the filing of returns of information in relation to employee share option schemes for the 2018 tax year is 31 March 2019. The return must be filed using the electronic Form RSS1 which can be downloaded here. Once the spreadsheet is populated, it can be uploaded through Revenue's Online Service (ROS). Awards which have been subject to PAYE through payroll operations are not required on the Form RSS

Finance Act 2017 introduced a new tax-advantaged share scheme in Ireland known as the “Key Employee Engagement Programme” (KEEP). KEEP is an employee share option scheme aimed at helping SMEs to recruit and retain employees in Ireland. Unlike share options granted and exercised under standard share option legislation, the KEEP scheme contains the following tax advantages: • there is no income tax on a grant of a qualifying share option; • there is no income tax or emplo