Guidance

Employment-related shares and securities (Self Assessment helpsheet HS305)

Find out how to work out the taxable amount on your employment-related shares and securities.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The helpsheet and working sheet for tax year 2025 to 2026 have been added, and the versions for tax year 2020 to 2021 have been removed.

  2. 6 April 2025

     The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2019 to 2020 have been removed.

  3. 6 April 2024

     HS305 Employment-related shares and securities — further guidance (2024) has been added.

  4. 6 April 2023

     The helpsheet and working sheet for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

  5. 6 April 2022

     The 2021 to 2022 helpsheet and working sheets have been added to the page. The helpsheet and working sheets from 2018 have been removed.

  6. 6 April 2021

     The 2020 to 2021 helpsheet and working sheets have been added to this page.

  7. 6 April 2020

     The 2019 to 2020 helpsheet and working sheets have been added to this page.

  8. 6 April 2019

     The 2018 to 2019 helpsheet and working sheets have been added to this page.

  9. 6 April 2018

     The 2017 to 2018 helpsheet and working sheets have been added to this page.

  10. 10 May 2017

      The helpsheet has been added for the tax year 2016 to 2017.

  11. 6 April 2016

      Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. 22 May 2015

      Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. 4 July 2014

      First published.

Documents

HS305 Employment-related shares and securities — further guidance (2026)

HTML

HS305 Working sheets (2026) — employment-related securities

PDF, 243 KB, 16 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

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HS305 Employment-related shares and securities — further guidance (2025)

HTML

HS305 Working sheets (2025) — employment-related securities

PDF, 226 KB, 16 pages

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HS305 Employment-related shares and securities — further guidance (2024)

HTML

HS305 Working sheets (2024) — employment-related securities

PDF, 238 KB, 16 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS305 Employment-related shares and securities — further guidance (2023)

HTML

HS305 Working sheets (2023) — employment-related securities

PDF, 205 KB, 16 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS305 Employment-related shares and securities — further guidance (2022)

HTML

HS305 Working sheets (2022) — employment-related securities

PDF, 206 KB, 16 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This helpsheet deals with some less common circumstances giving rise to tax liabilities relating to the award or ownership of employment-related shares and securities.