Irish Taxation Institute: Educating, Developing and Representing

Revenue eBrief No. 22/10 - Unapproved Employee Share Schemes - Return of Information 2009

12 April 2010

This eBrief updates the position set out in an earlier Revenue eBrief (No. 08/10) which had advised that a single return form of information on shares/securities and share options acquired by directors and employees under unapproved employee share schemes would be made available in early April. The form (Form RSS1- Return of Share Awards, Share Options and other rights and other Securities for the year 2009), incorporating the existing Form SO2 (return of information in respect of share options) and Form CSI (return of information in respect of convertible securities) is now available to download from the Revenue website.

A link to Form RSS1 and accompanying explanatory notes on completing the form is available in eBrief No. 22/2010, click here to view. 

The eBrief also reiterates the extended filing date of 9 July 2010 for 2009.