Share Scheme Reporting Obligations

There are several annual reporting obligations for employers and trustees who operate share schemes for their employees which are due by 31 March following year end.

The return to be filed is dependent on the type of share award or share option involved.

Form Name	Plan Type
ESA	Restricted Share Units (RSUs) – Share & Cash Settled Discounted/Free/Matching Shares Employee Share Purchase Plans (ESPP) Restricted Shares Convertible Securities Forfeitable Shares Phantom Shares Stock Appreciation Rights Growth/Hurdle/Flowering Shares Other shares
RSS1	Share options and other rights
KEEP1	KEEP share options
ESS1	Approved Profit Sharing (APSS) Schemes
SRSO1	Save As You Earn (SAYE) schemes
ESOT1	Employee Share Ownership Trust (ESOT) schemes

Revenue are actively reviewing Share Scheme Reporting Forms and raising enquiries where there are discrepancies between the Forms and information reported via PAYE and/or employees personal tax reporting.

It is therefore more important than ever that employer Share Scheme Reporting is completed accurately and on a timely basis.