Revenue eBrief No. 012/21
27 January 2021
Queries regarding Restricted Shares held under other arrangements
Restricted shares under section 128D TCA 1997 must be held in a trust established by the employer or held under such other arrangements as the Revenue Commissioners may allow. The Share Schemes Manual - Chapter 8 on Restricted Shares has been updated to confirm that queries regarding other arrangements should be sent to the Employee Share Scheme Section of Revenue via MyEnquiries or at shareschemesection@revenue.ie. The examples in the TDM have also been updated.