Share reporting obligations

Tips and recommendations

When completing your return

Note

You must always use the latest version of the return you are filing.

You should pay special attention to the following:

• report all monetary values in Euros
• remove any special characters, including apostrophes or accents from any names
• ensure a Person Public Service Number (PPSN) is available for all employees
• do not leave blank rows in between blocks of data. This may prompt an error message in certain returns (Form ESA)
• some returns may require you to enter a unit share price. Other returns may ask you to introduce the total market value of the shareholding. Ensure you enter the correct values as requested
• if you copy and paste values from a different file into the return:
  
  • do not to transfer scientific or non-numeric characters into the Numeric fields of the form
  • use the correct decimal separator, decimal points rather than decimal commas
• do not reuse a return from a previous year. Ensure you use the latest version of the spreadsheet available on the Revenue website.

You can find reporting examples for particular schemes in the different chapters of the Share Scheme Manual.

When filing your return

• Ensure you are using the latest version of the return.
• Ensure you are registered for 'Share Scheme Reporting' (SSR) on Revenue Online Service (ROS). Your SSR registration will be linked to your CT registration.
• If you are logged on using a ROS Sub Cert, you may not see the SSR option. Ensure your ROS Administrator has updated your SSR permissions.
• If you encounter a ‘Bad file name’ error - save your completed return to a local or network drive before converting it to a .zip format for uploading.
• Ensure your file is not password protected.
• You can only submit your return through ROS. You cannot use email or MyEnquiries.

The instructions and explanatory notes on the completion and filing of the Forms are included in the relevant return and Chapter 15 of the Share Schemes manual.