Revenue has issued two tax briefings; eBrief 08/10 and eBrief 09/10 which confirm extensions to the filing deadline for 2009 share scheme returns. The filing date for returns of information in relation to unapproved employee share schemes has been extended to 9 July 2010. The original filing date was 31 March 2010. The filing date for Revenue approved share schemes is also extended beyond the original date of 31 March 2010 to 15 May 2010.

Unapproved Employee Share Schemes

A single return of information form, incorporating the existing Form SO2 and Form CSI, in respect of shares/securities and share options acquired by directors and employees under unapproved schemes, will be available in early April. As this form will not be available until after the original filing deadline of 31 March 2010, the return filing date is extended to 9 July 2010.

Revenue Approved Share Schemes

The relevant forms for Revenue approved share schemes are now available on the Revenue website or at http://www.revenue.ie/en/tax/it/tax-return-forms.html. Due to the late availability of these forms, the return filing date has been extended to 15 May 2010.

eBrief 08/10 is available at http://revenueie.newsweaver.ie/h64s0z72uxtwwrblrx1w17?email=true

eBrief 09/10 is available at http://revenueie.newsweaver.ie/iugfevs5ew8wwrblrx1w17?email=true