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 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:

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
Published 1 January 2014