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HMRC internal manual

Employment Related Securities Manual

Reporting requirements - 'Other' non-tax advantaged employment-related securities (Previously Form 42)

Do you need to fill in an ’Other’ template?

You need to complete and upload an ‘Other’ template if you have events to report.

If you have no events to report but you have registered an ‘Other’ scheme you must complete a ‘nil’ return on the ERS online returns service (see ERSM10040).

If you have not registered your scheme and you have no events to report, you do not need to do anything.

Where there have been reportable events in a tax year ending 5 April a report must be made via the ERS online returns service before 7 July following the end of the tax year. For example, if a reportable event has arisen in the tax year ended 5 April 2016 the report must be made before 7 July 2016.