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When and how to tell HMRC about new employment related securities (ERS) schemes, or schemes that have ceased.
Find out about the non-discretionary share schemes call for evidence.
Find out about the updated SAYE Bonus Rate Mechanism.
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.
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 employment related securities scheme reporting requirements.
Guidance and forms covering employment related securities. Including scheme notifications and returns, penalties and National Insurance transfers.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Find out about the review on the Save As You Earn (SAYE) Bonus Rate Mechanism.
Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements.
Updates about employment related securities, including tax advantaged employee share schemes.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Use these forms and templates for employment related securities annual returns.
Find out about changes to Capital Gains Tax and Company Share Option Plan (CSOP) rules from 6 April 2023, and when to make a valuation request.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Form for deputies to transfer securities into a Court Funds Office account on behalf of someone who lacks mental capacity.
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 the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
Find out about submitting information on the ERS online service, filing or amending ERS returns, notifying EMI options and reasonable excuse for missing deadlines.
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