Guidance

Self-certify your tax advantaged employment related securities

Find out how to self-certify your employment related securities (ERS) and, who is responsible for doing it.

Overview

To self-certify an ERS scheme, you need to complete a declaration. You declare the scheme meets certain requirements at the date it’s registered or from when the first option or award was granted.

All the tax advantaged schemes and arrangements listed below must be self-certified:

  • Share Incentive Plans (SIPs)
  • Save As You Earn (SAYE) schemes
  • Company Share Option Plans (CSOPs)

The employer or company secretary can self-certify tax advantaged ERS schemes but, ultimately, it is the company secretary’s responsibility.

How to register and self-certify using the ERS online service

To register your schemes and arrangements, you need access to HMRC Online Services and PAYE for employers. Once you have access:

  1. Login to HMRC Online Services
  2. Continue past the security message.
  3. Click on ‘Services you can use’ in the left-hand menu.
  4. Click on ‘PAYE for Employers’.
  5. At the bottom of the page on the right-hand side there is a section called ‘employment related securities’. Click on ‘Register a scheme or arrangement’ and follow the on-screen instructions.
Published 1 March 2014