Share reporting obligations
Share-related returns
The return to be filed is dependent on the type of share award or share option involved.
|
Form
|
Share Scheme/Details
|
When to file
|
| Form ESA |
Restricted Share Units (RSUs) – Share & Cash Settled
Discounted/Free/Matching Shares
Employee Share Purchase Plans (ESPP)
Restricted Shares
Convertible Securities
Forfeitable Shares
Phantom Shares
Stock Appreciation Rights
Growth/Hurdle/Flowering Shares
Other shares
|
If during the reporting period, you granted shares, or they were vested or disposed of; or you made a cash payment equivalent of shares
|
| Form RSS1 |
Share Options and any other rights to acquire shares or assets awarded to employees and Directors
|
If during the reporting period, unapproved share options were granted, exercised, transferred or released
|
| Form KEEP1 |
Details of qualifying share options granted
|
If during the reporting period, KEEP options were granted, exercised, transferred or released
|
|
Form ESS1
|
Details of Approved Profit Sharing (APSS) schemes
|
You must file a return for every year of assessment
|
|
Form SRSO1
|
Details of Save As You Earn (SAYE) schemes
|
You must file a return for every year of assessment
|
| Form ESOT1 |
Details of approved Employee Share Ownership Trust (ESOT) schemes
|
You must file a return for every year of assessment
|
Nil returns
If you are a trustee of an approved share scheme, you are required to file an annual form (ESS1/SRS01/ESOT1) for any year of assessment. This includes the filing of nil returns where no reportable events have taken place during the year in question.
For any other share schemes, you do not need to file a nil return if no reportable events have taken place during that period.
Amended returns
You can amend a return previously uploaded in Revenue Online Service (ROS).
Refer to Chapter 15 of the Share Schemes manual for further instructions.
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