Irish Revenue has issued eBrief No. 103/21 regarding a new return requirement for mandatory electronic reporting of certain share-based remuneration. In relation to this, eBrief No. 104/21 has also been issued to confirm that share-based remuneration is not required to be included in Form P11D. --- Revenue eBrief No. 103/21 New Share Schemes Reporting Return Section 8 of the Finance Act 2020 provides for the mandatory electronic reporting of certain share-based remuneration. This includes restricted stock units (RSUs), restricted shares, convertible shares, forfeitable shares, discounted shares, and any other award with cash-equivalent of shares. As a result, a new electronic...