Employment related securities: enquiries
Contact HMRC with enquiries about employer share schemes.
Online
Employment related securities: detailed information
Guidance on registering a scheme, sending returns, scheme notifications, paying penalties, late registrations, ceasing a scheme and updates from the news bulletin.
Employment related securities: submit returns
Use this service to:
- check files for formatting errors at any time
- submit annual employment related securities (ERS) returns after the end of the tax year
You should read Compliance checks: Corresponding with HMRC email — CC/FS72 DSC1 before you email HMRC.
Technical enquiries
Email HMRC with technical enquiries, including penalty appeals, ERS scheme late registration, Enterprise Management Incentives (EMI) late notification or amendments: shareschemes@hmrc.gov.uk
You should include the ERS scheme reference number, if you have one.
You’ll need to explain why you missed the deadline if you’re:
- appealing against a penalty
- registering an ERS late
- making a late notification or amendments to an EMI
Advanced assurance requests
Email HMRC with advanced assurance requests for EMI: wmbcenterprisecentre@hmrc.gov.uk
Phone
Call HMRC with queries on employment related securities and shares, including the registration of ERS schemes and arrangements.
Telephone: 0300 322 7074
Opening times: Monday to Friday, 8:30am to 5pm. Closed bank holidays.
Post
You do not need to include a street name, city name or PO box when writing to these addresses.
Find out the address to use if you’re using a courier instead of Royal Mail.
Technical enquiries
Write to HMRC for help with technical enquiries on ERS, share schemes and EMI.
HM Revenue and Customs
Charities, Savings and International 1
BX9 1AU
United Kingdom
Advanced assurance requests
Send advanced assurance requests for EMI to this address.
Venture Capital Reliefs Team
HM Revenue and Customs
BX9 1QL
United Kingdom