Revenue has issued a reminder to employers operating share schemes and trustees of approved share schemes that the due date for 2021 filings is 31 March 2022.
Nil returns are only required from trustees of approved share schemes, i.e. Forms ESS1, SRS01, ESOT1. For all other schemes, where is no reportable event in the period, there is no filing requirement.
For more information, including a summary of the various forms, see eBrief No.037/22.
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