Irish Revenue has issued eBrief No. 163/21 on an extension of the initial deadline for the new Employer's Share Awards Return (Form ESA) for 2020. For subsequent years, the reporting date of 31 March following the relevant tax year will apply.

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Revenue eBrief No. 163/21 Share Schemes filing obligation (Form ESA) - extension of filing deadline

In recognition of the fact that this is the f…