Employers and trustees operating share schemes are required to file an annual return on or before 31 March each year. The deadline for the filing of the 2021 returns of information for employee share participation schemes and certain cash settled schemes is 31 March 2022.
The following returns are due for filing in advance of the upcoming deadline:
- Form RSS1 in respect of unapproved share options.
- Form ESS1 in respect of Revenue Approved Profit Share Scheme (“APSS”) trusts.
- Form KEEP1 in respect of Key Employee Engagement Programme (“KEEP”) share options.
- Form ESA in respect of certain share-based remuneration.