ERSM140030 - 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 on or before 6 July following the end of the tax year. For example, if a reportable event has arisen in the tax year ended 5 April 2025 the report must be made on or before 6 July 2025.
Where an employee is a short term business visitor who is covered by an EP Appendix 4 arrangement, there is now no longer a requirement for companies to report non-tax advantaged ERS data for these employees provided no UK Income Tax and National Insurance Contributions would be due. This applies for all previous and future tax years. The reporting obligation remains where UK Income Tax and National Insurance Contributions would be due as a result of the application of Chapter 5B of Part 2 ITEPA 2003.