Revenue eBrief No. 053/19

14 March 2019

Share schemes

Chapter 1 of the Consolidated Share Schemes Manual has been updated to include: 

  • new material regarding PAYE Modernisation
  • a new paragraph regarding filing obligations in relation to share schemes. Employers and trustees are reminded that share scheme returns in respect of activity in 2018 are due to be filed no later than 31 March 2019.