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.
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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…