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When and how to tell HMRC about new employment related securities (ERS) schemes.
Submit an employment related securities end of year return if you’re an employer or an agent.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
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 employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Guidance relating to tax advantaged share schemes.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
What you need to do to cease an employment related securities scheme.
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 tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
Write a legal document to transfer employer’s National Insurance to an employee on certain shares and share options.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
What to do if you miss the registration deadline for employment related securities.
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.
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