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Temporary filing concessions that applied in 2020

  1. Overview
  2. Share schemes filing obligations
  3. Extension of certain time limits for exchange of information
  4. Special Assignee Relief Programme (SARP)

Share schemes filing obligations

Note

The filing deadline for all 2020 share scheme returns was 31 March 2021.

Due to the disruption caused by the COVID-19 pandemic, the filing deadline for:

  • all 2019 share scheme returns was extended from 31 March 2020 to 30 June 2020
  • the 2019 ESS1 - Return of Information by the Trustee of an Approved Profit-Sharing Scheme was extended to 31 October 2020.

Next: Extension of certain time limits for exchange of information

Published: 08 December 2021 Print this page

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