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HMRC internal manual

Employment Related Securities Manual

HM Revenue & Customs
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International from 6 April 2015: reporting requirements - from 6 April 2015

Events which need to be reported are listed at ERSM140100. These include, for example, the exercise of an employment-related securities option. If Chapter 5B of Part 2 ITEPA03 applies such that part of the option gain is chargeable foreign securities income (see ERSM162600), there is no obligation for the employer to report any subsequent remittances of any chargeable foreign securities income. However, the option exercise must be reported.