Revenue eBrief No. 039/26

Share Reporting Obligations – return year 2025

Revenue would like to remind customers that the deadline for the share reporting obligation in respect of the return year 2025 is 31 March 2026. Failure to make a return by the due date may attract penalties. Please refer to the Revenue website for Tips and recommendations when completing and filing your share returns.

A new version (v.26.1) of the share scheme returns is now available on the Revenue website. Please ensure that you are using this version when completing and uploading details in respect of the return year 2025.

Forms ESA, RSS1, ESS1 and KEEP1 have been annualized to allow for new reporting year, 2025. In addition, all cells that relate to “market value” data have been modified to allow entry and display of up to 5 decimal points.

Forms SRSO1 and ESOT1:

• References to 2024 have been replaced with 2025.
• Reference to 31 March 2025 has been replaced with 31 March 2026.
• The .pdf files now contain free-text editable text fields.
• Some formatting/layout changes have been made to reflect latest accessibility guidance.
• Some linguistic changes were made to the Irish version of both returns to ensure they align with current Revenue Irish style guidance.
• Form SRSO1 - a formatting error has been resolved on page 4 of the return. The text ‘4. Continued’ has been removed and the text ‘Replacement Options Exercised’ has been reformatted as a subheading rather than a main heading. This change applies to both the English and the Irish version of this return.