Growth Shares
Revenue made updates to the Share Schemes Manual – Chapter 13, which deals with growth shares.
The updates to the manual:
- Confirm the filing deadline of for the Form ESA for the tax year 2020 is 31 August 2021; and
- Reflect the guidance included in the other share schemes manuals in relation to the valuation of shares.
See Revenue eBrief No. 131//21 for further details.