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Return of Share Options: Reporting Deadline 31 March 2018

The due date for the filing of returns of information in relation to employee share participation schemes for the 2017 tax year is 31 March 2018.

The return is to 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 System (ROS).

Awards which have been subject to PAYE through payroll operations are not required on the Form RSS1.

In addition, a separate mandatory filing is required by 31 March 2018 in relation to the following Revenue approved share participation schemes:

  • Save As You Earn options

  • Approved profit sharing schemes

  • Employee share ownership trust transactions

A penalty may be imposed for the failure to comply with the mandatory filing obligations and Revenue approved schemes may be withdrawn.

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