Revenue eBrief No. 035/20

14 February 2020

2019 Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme (APSS) is now available on ROS

The Share Schemes Manual - Chapter 10, has been amended to reflect the new online filing facility for the 2019 Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme. The amendments are detailed at paragraph 10.6.10. The ESS1 return is now available within the new Share Scheme Reporting Obligation section on ROS.