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Revenue has published a new Share Schemes Tax and Duty Manual which consolidates all of the existing guidance material in relation to share schemes. The new Manual also contains new guidance on certain matters, for example on the Key Employee Engagement Programme.

The Manual  is structured as follow:

Chapter 1 – Introduction and Overview

Chapter 2 – Restricted Stock Units (RSU)

Chapter 3 – Unapproved Share Options

Chapter 4 – Employee Share Purchase Plan (ESPP)

Chapter 5 – Convertible Securities

Chapter 6 – Forfeitable Shares

Chapter 7 – Shares Acquired at Less Than Market Value (Undervalue), Notional Loans and Disposals for Greater than Market Value

Chapter 8 – Restricted Shares

Chapter 9 – Key Employee Engagement Programme (KEEP)

Chapter 10 – Approved Profit Share Scheme (APSS)

Chapter 11 – Employee Share Ownership Trust (ESOT)

Chapter 12 – Save as you Earn (SAYE)

(Source: Revenue)

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