Revenue eBrief No. 123/21

23 June 2021

Form ESA now available for download from Revenue website

Further to eBrief No. 120/21, the electronic Employer's Share Awards return (Form ESA) 2020 is now available for download from the Revenue website.

The new electronic return will apply for the tax year 2020 onwards, with a filing deadline of 31 August 2021 for the 2020 return. Note that for subsequent years, the reporting date of 31 March following the relevant tax year will apply.

The instructions and explanatory notes for customers and agents on the completion and filing of the electronic Form ESA are included in the form. Further information is included in section 3.3 of Chapter
15 “Share Scheme Reporting (SSR)”.