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HMRC internal manual

Employment Related Securities Manual

Reporting Requirements - Form 42

Section 6 Declaration

The Taxes Acts require that the Company Secretary or a person acting as the Company Secretary should complete the declaration. If a liquidator has been appointed they should complete the declaration.

In most cases, the employer, as one of the responsible persons, will usually make the report and complete the declaration. However, if the company has delegated the responsibility to make a report to another person, the person can make the report on behalf of the company.