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HMRC internal manual

Employment Related Securities Manual

HM Revenue & Customs
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Reporting requirements - 'Other' non-tax advantaged employment-related securities (previously Form 42)

About this section

This section provides help in completing the ‘Other’ template - previously Form 42 - (reporting of transactions in employment-related securities). This includes shares and options over securities used to remunerate employees, including directors. It gives advice on when a report is not due and, when a report is due. It is therefore directed primarily at those external customers who are involved in transactions in employment-related securities.

More detailed guidance about the rules relating to the taxation of employment-related securities can be found in other sections of the Employment-Related Securities Manual (ERSM).