Revenue eBrief No. 077/23

22 March 2023

Update to Share Schemes Manual - Chapter 2

Share Schemes - Chapter 2 - Restricted Stock Units (RSUs) - has been updated to include additional examples and further clarification regarding the operation of real-time foreign tax credits operated through the payroll by the employer.

A new Share Reporting Obligation Hub on Revenue's website is now live and can be accessed  here. Revenue would like to remind employers and trustees of approved share schemes that all share scheme returns in relation to 2022 must be filed on or by 31 March 2023.