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Revenue have recently issued updated guidance in respect of the information filing return for Revenue Approved Profit Sharing Schemes (“APSS”).

In a change from prior years, the information return for an APSS must be filed online through Revenue’s Online System (“ROS”), in a similar fashion to the filing for the employer Returns RSS1 and KEEP1. The deadline to file the 2019 Form ESS1 has been extended to 31 October 2020 in order to facilitate the transition from a paper based to an online system.