According to eBrief No. 21/09, there are extensions to a number of deadlines in relation to employee shares schemes.

1. With effect from 1 January 2009, the trustees of approved profit sharing schemes and approved employee share ownership trusts and companies operating approved share options schemes (SAYE schemes and Approved Share Option Schemes) are obliged to automatically file returns of information in respect of all such schemes.
   Deadline extended from 31 March 2009 to 30 April 2009 [due to delay in availability of the relevant forms]
2. Companies who awarded convertible securities to directors and employees in the year ended 31 December 2008 are obliged to file a return of information in relation to those securities.
   Deadline extended from 31 March 2009 to 30 April 2009 [due to delay in availability of the relevant form]

Note: The above forms are now available from the Revenue website.

There is no extension in relation to the scheme below:

Companies who awarded restricted or forfeitable shares to employees on or after 20 November 2008 are obliged to file a return of information in relation to those shares on or before 31 March 2009. In the case of restricted or forfeitable shares acquired other than on the exercise of share options, details should be returned on form P11D (return of benefits). Restricted shares awarded between 20 November 2008 and 31 December 2008 should be highlighted on the form.

Restricted shares acquired by directors and employees during the year 2008, on the exercise of shares options, including shares acquired between 20 November 2008 and 31 December 2008 should be returned on the form SO2 for 2008.

A specific form for restricted and forfeitable shares will be available for the year 2009 and subsequent years.

eBrief 21/09 is reproduced at Section 2.07.