Revenue eBrief No. 206/25
03 November 2025
Chapter 9 - Key Employee Engagement Programme (KEEP)
Share Schemes Manual - Chapter 9 - Key Employee Engagement Programme - has been updated to provide clarity that the limits pertaining to a “qualifying share option” must be satisfied at the date a share option is granted.
Paragraphs 9.3.1, 9.3.2 and examples 2,3, 4 and 11 have been updated accordingly.