Employment related securities: submit returns

If you’re an employer operating employment related securities (ERS) schemes, you (or an agent acting on your behalf) must submit a return every year for all schemes. This includes one-off awards or gifts of shares.

When you must submit a return

You must submit a return for your ERS schemes by 6 July following the end of the tax year. If you sumbit a return after this date, you may have to pay a penalty. 

You need to submit a return or a nil return even if: 

  • there have been no transactions 
  • you have appealed a late filing penalty 
  • you’ve registered the scheme in error or there’s a duplicate scheme 
  • you did not get a reminder from HMRC 
  • you have made a one-off award

If your scheme has ended and you have entered a final event date, you must submit any outstanding returns up until the date that it ended.

Submit a return as an agent

If you’re an agent you must be authorised to act on behalf of your client.

When you submit an ERS return you’ll need to:

  1. Sign into your HMRC online services for agents account using your Government Gateway user ID and password.

  2. Select ‘All your other services’.

  3. Select ‘Employment Related Securities (ERS) for Agents’.

  4. Select ‘Clients’.

  5. Select the name of the client you are submitting an ERS return for.

  6. Select ‘View schemes and arrangements’.

  7. Select the relevant ‘Scheme name’.

  8. Select ‘Submit annual returns’ for the relevant tax year.

  9. Follow the steps on screen to upload the completed template file for your client.

If you need to submit a nil return select ‘no’ when you are asked about ‘reportable events’.

Submit your return as an employer

You’ll need the Government Gateway user ID and password you used when you registered the scheme with HMRC.

When you sign in, you’ll need to:

  1. Go to ‘View schemes and arrangements’.

  2. Select the relevant ERS scheme.

  3. Select ‘Submit annual returns’ for the relevant tax year.

  4. Fill in the information required on screen.

  5. Upload your completed template to the ERS service.

  6. Submit your return.

If you need to submit a nil return select ‘no’ when you are asked about ‘reportable events’.

Check service availability and issues for the ERS service.

Start now

Before you start

Before you submit a return make sure you have registered your ERS scheme with HMRC.

  1. Unless you are submitting a nil return, download and fill in the relevant template for the scheme you operate - go to the section ‘End of year return templates and forms’. You can also create your own template by using the technical notes provided for each scheme type.

  2. Check your file for errors.

  3. Save a copy of your completed return template before you submit.

What happens next

After you submit your end of year return, you’ll get a confirmation of receipt on screen.

If you’re an agent, you’ll need to share a copy of the submission receipt and completed return template with your client.

Related content