The deadline for filing the annual share scheme returns for 2024 due by employers and trustees operating share schemes is 31 March 2025. The relevant forms include Form ESA, Form RSS1, Form KEEP1, Form ESS1, Form SRSO1 and Form ESOT1.
New versions of the forms are now available which incorporate changes relating to accessibility details, penalties, and the number of line entries. The new forms and information on the filing obligations are available on Revenue’s share reporting obligations webpage.
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