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When and how to tell HMRC about new employment related securities (ERS) schemes.
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.
1. Guide to completing non-tax advantaged (OTHER) Employment Related…
1. Changes to the 2022 to 2023 Employment Related Securities (ERS)…
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
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 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.
Guidance relating to tax advantaged share schemes.
The latest changes to the bonus rates for SAYE share option schemes.
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
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.
What to do if you miss the registration deadline for employment related securities.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
Write a legal document to transfer employer’s National Insurance to an employee on certain shares and share options.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
Don’t include personal or financial information like your National Insurance number or credit card details.
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