Tell HMRC your employment related securities scheme has ended
What you need to do to cease an employment related securities scheme.
If you’ve registered a scheme in error, or it’s no longer operating, you should cease the scheme. You must still submit an annual return for the tax year in which the final event date falls.
How to end a scheme
To tell HMRC the scheme has ended, you’ll need to:
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Sign in to HMRC Online Services for employers — use the Government Gateway user ID and password you used when you told HMRC about the scheme.
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Choose the ‘Employment related Securities’ card.
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Select ‘Register or view your schemes and arrangements’
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Select ‘View schemes and arrangements’.
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Select the scheme which you need to end — you’ll be taken to another screen after selecting the scheme.
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Select ‘End of year returns’.
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Select ‘Provide a date of final event’.
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Enter the date the employment related securities scheme stopped.
If the end date is in the past, you must also submit an annual return for the tax year in which the final event date falls.
If you need to close your PAYE scheme
All employment related securities (ERS) schemes must be linked to a live employer PAYE scheme. If you are closing your PAYE scheme, you may need to end your ERS scheme.
If you are ending your ERS scheme and no longer need your linked PAYE scheme, find out more about closing your PAYE scheme.