Reporting Deadline - Return of Share Options

February 4, 2019


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 RSS1.

In addition, a separate mandatory filing is required by 31 March 2019 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may be imposed for the failure to comply with the mandatory filing obligations and Revenue approved schemes may be withdrawn.

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