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Submit returns for employment related securities

If you’re operating employment related securities (ERS) schemes, you must submit an end of year return (or a nil return) every year, for all schemes. This includes one-off awards or gifts of shares.

An agent can also submit this return on your behalf.

When you must submit a return

You must submit a return for your ERS schemes by 6 July following the end of the tax year. If you submit your return after this date, you may have to pay a penalty. 

You need to submit a return even if: 

  • there have been no transactions (a nil return)
  • you’ve appealed a late filing penalty 
  • you’ve registered the scheme in error or there’s a duplicate scheme 
  • you did not get a reminder from HMRC 
  • you’ve made a one-off award

If your scheme has ended and you’ve entered a final event date, you must submit any outstanding returns up until the date that it ended.

For example, if your scheme ends in October 2025 and you enter a final event date, you must submit your final end of year return between 6 April 2026 and 6 July 2026.

Submit a return as an agent

If you’re an agent you must be authorised to act on behalf of your client.

When you submit an ERS return you’ll need to:

  1. Sign into your HMRC online services for agents account using your Government Gateway user ID and password.

  2. Select ‘All your other services’.

  3. Select ‘Employment Related Securities (ERS) for Agents’.

  4. Select ‘Clients’.

  5. Select the name of the client you are submitting an ERS return for.

  6. Select ‘View schemes and arrangements’.

  7. Select the relevant ‘Scheme name’.

  8. Select ‘Submit annual returns’ for the relevant tax year.

  9. Follow the steps on screen to upload the completed template file for your client.

  10. Save a copy of your completed return template before you submit.

If you need to submit a nil return, select ‘no’ when you are asked about ‘reportable events’.

Submit your return as an employer

You’ll need the Government Gateway user ID and password you used when you registered the scheme with HMRC.

When you sign in, you’ll need to:

  1. Go to ‘View schemes and arrangements’.

  2. Select the relevant ERS scheme.

  3. Select ‘Submit annual returns’ for the relevant tax year.

  4. Fill in the information required on screen.

  5. Upload your completed template to the ERS online service.

  6. Save a copy of your completed return template before you submit.

If you need to submit a nil return select ‘no’ when you are asked about ‘reportable events’.

Check service availability and issues for the ERS online service.

Start now

Before you start

Before you submit a return, make sure you’ve registered your ERS scheme with HMRC.

  1. Unless you’re submitting a nil return, download and fill in the relevant template for the scheme you operate. You can also create your own templates, using the technical notes provided for each scheme type.

  2. Check your file for errors.

What happens next

After you submit your return, you’ll get a confirmation of receipt on screen. You can download a copy of the submission receipt which will show the date and time of your return.

If you’re an agent, you’ll need to share a copy of the submission receipt and completed return template with your client.

Amend an end of year return

The ERS online service does not save details of returns. You cannot access them again after you’ve submitted them.

If you need to make changes, you must submit a new end of year return with all the correct details. This will replace the return you already submitted in the ERS online service.

You should save a copy of the amended template and your new submission receipt.

For each tax year, the ERS online service shows the dates when you submitted your first and your most recent end of year return.

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