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Use the template or technical note to create your own template to tell HMRC of non-tax advantaged shares and securities events.
1. Guide to completing non-tax advantaged (OTHER) Employment Related…
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.
Submit an ERS return if you’re an employer or an agent.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
Tell HMRC about a grant of an EMI share option if you’re an employer who operates EMI employment related securities (ERS) schemes.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
Guidance relating to tax advantaged share schemes.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
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.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.
The latest changes to the bonus rates for SAYE Share Option Schemes.
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.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
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…
Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
Write a legal document to transfer employer’s National Insurance to an employee on certain shares and share options.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
Find out about ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
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.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
Don’t include personal or financial information like your National Insurance number or credit card details.
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