Revenue eBrief No. 163/21

31 August 2021

Share Schemes filing obligation (Form ESA) - extension of filing deadline

In recognition of the fact that this is the first year for filing the new share scheme reporting return, Form ESA, the filing date for the 2020 return has been extended from 31 August 2021 to 14 September 2021 

An electronic Employer's Share Awards return (Form ESA) must be filed if during the tax year 2020 employees were awarded certain types of share-based remuneration, such as restricted shares, convertible shares, forfeitable shares, discounted shares, Restricted Stock Units (RSUs) or any other award with cash-equivalent of shares.

The instructions and explanatory notes on the completion and filing of the electronic Form ESA are included in the return and Chapter 15 of the Share Schemes manual.  Further information is also included in eBriefs 120/21 and 123/21.