Revenue eBrief No. 037/24
09 February 2024
A Guide to Self-Assessment
Tax and Duty Manual Part 41-00-28 has been updated in paragraph 1 to reflect the update in Finance (No. 2) Act 2023 regarding tax on gains realised on unapproved share options on or after 1 January 2024 (which is collected by the employer via payroll).
The obligation to register for RTSO and meet the tax obligations in respect of previous years remains.