Guidance

Submit your employment related securities (ERS) return

Submit an ERS return if you’re an employer or an agent.

If you’re an employer operating ERS schemes, you (or an agent acting on your behalf) must submit an ERS return every year for all schemes, including one-off awards or gifts of shares.

You need to tell HMRC about your ERS scheme before you can submit an ERS return.

When to submit your return

You must submit your return by 6 July following the end of the tax year, or you may have to pay a penalty.

You need to submit an ERS return (or nil return) even if:

  • there have been no transactions
  • you have appealed a late filing penalty
  • the scheme has been registered in error or there’s a duplicate scheme
  • you did not get a reminder from HMRC

If your ERS scheme has ceased and you have entered a final event date, you must submit any outstanding returns up until the date of cessation.

Submit your return

To submit an ERS return, you’ll need to:

  1. Download and fill in the relevant template.
  2. Upload the template. You’ll need the Government Gateway user ID and password you used when you told HMRC about the scheme.

Submit a nil return

If you have nothing to report, you must submit a nil return.

To submit your nil return, you’ll need the Government Gateway user ID and password you used when you told HMRC about the scheme.

Published 5 October 2018