Share schemes
The material contained in the Tax and Duty Manuals listed below has been incorporated into the relevant chapters of the new Share Schemes Tax and Duty Manual.
Part 05-04-07Â – Notional Loans relating to shares
Part 05-05-04 – Share Options granted to directors or other employees
Part 05-05-05 – Share Schemes Restricted Shares
Part 05-05-06 – Share Option Schemes – Residency
Part 05-05-07 – Share Schemes
Part 05-05-08 – Share Options and Other Rights – Tax Treatment
Part 05-05-11 – Share Options and Other Rights
Part 05-05-13 – Share Options
Part 05-05-27 – Tax treatment of convertible securities acquired by directors and employees
Part 05-05-28 – Tax treatment of Restricted and Forfeitable Shares acquired by directors and employees
Part 05-05-30 – Restricted Stock Units
Part 05-05-32 – Share Based Remunerations – Charge to Tax, PRSI and USC
Part 05-05-35 – Tax treatment of share options granted in respect of employments and directorships – international aspects
Part 17-01-01 – Profit Sharing Schemes
Part 17-01-02 – Profit Sharing Schemes
Part 17-01-03 – IT62 A Guide to Profit Sharing
Part 17-01-04 – Employee Share Schemes
Part 17-03-01 – Savings Related Share Options
Part 17-03-02 – Savings Related Share Option Schemes
Part 17-04-02 – Unapproved Share Option Schemes
(Source: Revenue)
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