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