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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 05-04-07 – 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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All the best,
The Team at Jefferson

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