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HMRC internal manual

Employment Related Securities Manual


Employment disclosures

Disclosure for arrangements or proposals using employment products came into force from 18th March 2004.

Users of employment products schemes are required to return their SRN on form AIU4 direct to the AAG on the P35 filing date (19 May) for the year in which they received the SRN or the year in which they first received the tax advantage that the scheme seeks, which ever is the earlier. The user also has to enter the first year in which the expected advantage arises on the form AIU4 and continue to submit the form for every year the advantage continues.