Real-time Foreign Tax Credit (FTC) for Restricted Stock Unit (RSU) cases
2021 cases
The 31 March 2022 filing deadline for 2021 cases, where real-time Foreign Tax Credits (FTCs) were provided through payroll, is suspended.
The return date for such employees will revert to 31 October 2022 (the standard filing date).
2020 cases
The 31 March 2021 filing deadline for 2020 cases, where real-time Foreign Tax Credits (FTCs) were provided through payroll, was suspended.
The 2020 Income Tax (IT) return date for such employees will reverted, as appropriate:
- to 31 October 2021 (the standard IT filing date)
- 19 November 2021 (the extended filing deadline for returns paid and filed on ROS).
2019 cases
The 31 March 2020 filing deadline for 2019 cases, where FTCs were provided through the payroll, was suspended.
The 2019 Income Tax (IT) return for such employees reverted, as appropriate, to:
- 31 October 2020 (the standard IT filing date)
- 10 December 2020 (the extended filing deadline for returns paid and filed on ROS).