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As outlined in our alerts in January and February 2020, there is an obligation to file returns of information for employee share participation schemes in respect of 2019.

In light of the COVID-19 emergency, Revenue has announced that the filing deadline for all share scheme reporting Returns has been extended to 30 June 2020.

Which Returns are affected?

As outlined in our alert in January, the filing deadline for most Employer Share reporting returns for the 2019 tax year was 31 March 2020. Due to the disruption caused by the COVID-19 emergency, Revenue has confirmed that the filing deadline has been extended to 30 June 2020 in respect of the following Returns:

  • Form RSS1 -  the reporting of the grant, release, assignment and exercise of options awarded to directors and employees only.
  • Form KEEP1 - the reporting of the grant, release, assignment and exercise of KEEP options by relevant employees and directors
  • Form SRSO1 – return of information in respect of Save As you Earn (“SAYE”) options
  • Form ESOT 1 - return of information in respect of Employee Share Ownership Trusts (“ESOT”)

As outlined in our February alert, readers are reminded that the filing of the Employer Reporting Return in respect of Revenue-Approved Profit Sharing schemes (Form ESS1) has already been extended to 30 June 2020 to take into account the new filing process for this Return.

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