Guidance

Share Incentive Plan (SIP): end of year template, technical note and guidance notes

Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.

• From: HM Revenue & Customs
• Published: 3 March 2015
• Last updated: 6 March 2026
  Show all updates

  1. 6 March 2026

     Share Incentive Plan: guidance notes has been updated to confirm that Alternative Investment Market (AIM) and Private Intermittent Securities and Capital Exchange System (PISCES) are not recognised stock exchanges for the purpose of completing this end of year return.

  2. 5 April 2023

     The Other employment related securities schemes and arrangements: end of year return template from 6 April 2023 has been added. The guidance and technical notes for on or before 5 April 2023 have been removed.

  3. 28 February 2023

     The changes from 6 April 2023 Share Incentive Plan: guidance notes and Share Incentive Plan: technical note have been added.

  4. 10 June 2016

     Share Incentive Plan: Technical note has been updated.

  5. 29 February 2016

     Share Incentive Plan: Technical note has been added to the page.

  6. 3 March 2015

     First published.

Documents

Share Incentive Plan: end of year template

ODS, 8.33 KB

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Share Incentive Plan: guidance notes

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Share Incentive Plan: technical note

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Details

To complete your end of year template for a Share Incentive Plan either:

• use HMRC’s end of year return template
• create your own template using the technical note

Use the guidance notes to help you fill in specific sections of the template.

After completing your template, you can:

• avoid delays in your submissions by checking your files for formatting errors
• submit your return