Guidance and regulation

Use the template or technical note to create your own template to tell HMRC of non-tax advantaged shares and securities events.

• From: HM Revenue & Customs
• Updated: 5 April 2023

• Other employment related securities schemes or arrangements: guidance notes

  1. Guide to completing non-tax advantaged (OTHER) Employment Related…

• Other Employment Related Securities: technical note

  1. Changes to the 2022 to 2023 Employment Related Securities (ERS)…

When and how to tell HMRC about new Employment Related Securities (ERS) schemes, or schemes that have ceased.

• From: HM Revenue & Customs
• Updated: 15 May 2024

Submit an ERS return if you’re an employer or an agent.

• From: HM Revenue & Customs
• Updated: 2 January 2024

Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Tell HMRC about a grant of an EMI share option if you’re an employer who operates EMI employment related securities (ERS) schemes.

• From: HM Revenue & Customs
• Updated: 6 February 2024

Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share…

• From: HM Revenue & Customs
• Updated: 15 May 2024

Guidance relating to tax advantaged share schemes.

• From: HM Revenue & Customs
• Updated: 30 November 2023

Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.

• From: HM Revenue & Customs
• Updated: 7 May 2019

Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.

• From: HM Revenue & Customs
• Updated: 12 June 2023

Use this service to check your files for formatting errors before submitting annual returns for employment related securities.

• From: HM Revenue & Customs
• Updated: 7 April 2015

The latest changes to the bonus rates for SAYE Share Option Schemes.

• From: HM Revenue & Customs
• Updated: 7 August 2023

Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.

• From: HM Revenue & Customs
• Updated: 6 February 2024

SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.

• From: HM Revenue & Customs
• Updated: 18 August 2023

Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.

• From: HM Revenue & Customs
• Updated: 5 April 2023

Write a legal document to transfer employer’s National Insurance to an employee on certain shares and share options.

• From: HM Revenue & Customs
• Updated: 4 March 2014

Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.

• From: HM Revenue & Customs
• Updated: 6 February 2024

Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.

• From: HM Revenue & Customs
• Updated: 7 August 2023

Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.

• From: HM Revenue & Customs
• Updated: 5 April 2023

Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.

• From: HM Revenue & Customs
• Updated: 16 March 2023