Revenue eBrief No. 044/25
17 February 2025
Share Reporting Obligations 2024
Revenue would like to remind employers operating share schemes and trustees of certain approved schemes that the filing deadline for the tax year 2024 is 31 March 2025.
A new version (25.1) of the share-related returns is now available on the Revenue website. The new version includes the following changes:
- All returns now allow for the reporting for the return period 2024 and previous years.
- The number of line entries in the "Discounted-Free-Matching-ESPP" tab of the Form ESA has been increased from 5,000 to 20,000.
- Accessibility details have been updated in the notes tab of the forms RSS1 and ESS1.
- The Penalties section of the notes tab of the Form ESS1 have been amended to reflect correct amount of the applicable penalty for failing to make a return, for the making a false return or for helping to make a false return.