Share Schemes Reporting Deadline

Reporting employee share schemes: Compliance and transparency in sharing company ownership with employees for mutual growth.

reporting employee share schemes

Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year.

The return form to be filed is dependent on the type of share scheme operated. In some cases this includes the filing of a nill return where no reportable events have taken place during the year in question, but a filing is still required.

Share Scheme Return Forms

FormShare Scheme
Form ESARestricted Share Units [RSUs]
Discounted/Free/Matching Shares
Employee Share Purchase Plans [ESPP]
Restricted Shares
Convertible Securities
Forfeitable Shares
Phantom Shares
Stock Appereciation Rights
Growth/Hurdle/Flowering Shares
Other Shares
Form RSS1Unapproved share options and any other rights to
acquire shares or assets which are awarded to
employees and Directors.
Form KEEP1KEEP shares options.
Form ESS1Approved Profit Sharing [APSS] schemes.
Form SRSO1Save As You Earn [SAYE] schemes.
Form ESOT1Employee Share Ownership Trust [ESOT] schemes.

Deadline

The annual return must be filed on or the before the 31 March after the end of each tax year. The 2023 annual returns are due to be submitted by 31 March 2024.

Contact us

At Grant Thornton, our specialist Employer Solutions team have extensive experience in designing and implementing remuneration and reward packages for employees.
If you would like to discuss your return filing obligations in relation to existing schemes, please contact a member of our Employers Solutions Team, or your usual Grant Thornton contact.