Revenue eBrief No. 178/23

04 August 2023

Update to the Share Schemes Manuals

A number of updates have been made to the Share Schemes Tax and Duty Manuals. The main changes are highlighted below. 

Chapter 3 - Unapproved Share Options

  • Updated section 3.6.3 - Interest on the late payment of RTSO.
  • Inserted section 3.6.4 - Penalties for the non-filing of the Form RTSO1.
  • The examples throughout have been refreshed.

Chapter 10 Approved Profit Sharing Schemes (APSS)

  • The examples throughout have been refreshed.