Revenue has issued a reminder that the deadline for filing the annual share related returns for 2025 is 31 March 2026 and has also updated its website to provide relevant tips and recommendations. New versions of the relevant share scheme returns are now available and employers and trustees are advised to ensure the new version of the forms are used when completing and uploading details in respect of the return year 2025.
The updated forms ESA, RSS1, ESS1 and KEEP1 have been annualized to allow for the new reporting year, 2025 and all cells that relate to “market value” data have been modified to allow entry and display of up to five decimal points.
The following changes have been made to Forms SRSO1 and ESOT1:
- References to 2024 have been replaced with 2025.
- Reference to 31 March 2025 has been replaced with 31 March 2026.
- The .pdf files now contain free-text editable text fields.
- Some formatting and layout changes have been made to reflect latest accessibility guidance.
- Some linguistic changes were made to the Irish version of both returns to ensure they align with current Revenue Irish style guidance.
- In respect of the Form SRSO1 - a formatting error has been resolved on page 4 of the return. The text ‘4. Continued’ has been removed and the text ‘Replacement Options Exercised’ has been reformatted as a subheading rather than a main heading. This change applies to both the English and the Irish version of this return.
In the reminder, Revenue outlined that failure to make a return by the due date may attract penalties.
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