Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - TCA97

Share Schemes manual – Chapter 13

Growth Shares

Share Schemes Manual - Chapter 8

Restricted Shares

Chapter 14, Share Schemes Manual

Cash-settled share awards

Chapter 6, Share Schemes Manual

Forfeitable shares

Part 38-03-33

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

Share Schemes Manual - Chapter 13

Restricted Stock Units (RSU)

Share Schemes Manual - Chapter 5

Convertible Securities

Share Schemes Manual - Chapter 7

Shares Acquired at Less than Market Value (Undervalue), Notional Loans and Disposals for Greater than Market Value