Tell HMRC about your employment related securities
Attachment templates and guidance for telling HMRC about your employment related securities (ERS).
Before you can submit a return using the ERS Online Service:
you must be registered to use HMRC Online Services. It can take up to 7 days to get your login details, so if your return deadline is approaching, you should register in good time. Register for HMRC Online Services
the employer must register each employment related securities scheme or arrangement
the company secretary or employer (on behalf of the company secretary) must self-certify any tax advantaged schemes using the ERS Online Service
You don’t need to register non-tax advantaged schemes or arrangements until there is a reportable event.
You must supply HM Revenue and Customs (HMRC) with an online return for each registered employment related securities scheme or arrangement by 6 July following the end of the tax year. If there have been any reportable events you must also submit an attachment with your return.
Software you need to use HMRC attachment templates
To use HMRC-provided templates you either need to have:
- Excel 2010 or later
- LibreOffice 3.5 or later – download a free version of LibreOffice
Build your own attachment
HMRC strongly recommends using its templates as they limit the margin for error and rejected attachments. If you prefer to build your own, you must use the technical note provided.
If you aren’t sure of the information needed for your attachment, please check the relevant guidance notes.
Templates, technical notes and guidance for attachments
|Scheme type||Link to HMRC template, technical note and guidance|
|Company Share Option Plan||Company Share Option Plan scheme template|
|Enterprise Management Incentives||Enterprise Management Incentives|
|Save As You Earn||Save As You Earn scheme template|
|Share Incentive Plan||Share Incentive Plan template|
|Other employment related securities schemes or arrangements||Other employment related securities schemes template|