Employment related securities

Services

  1. SAV: post-transaction valuation checks for capital gains (CG34)

    Use form CG34 to check the valuation of an asset you have used when working out your Capital Gains Tax liability or, for companies, your Corporation Tax liability on chargeable gains.

  2. Employment related securities: check files and submit returns

    Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements.

  3. SAV: application for a share valuation in connection with Enterprise Management Incentives (VAL231)

    Use form VAL231 if you're an employer who needs to provide share valuations in connection with Enterprise Management Incentives (EMIs).

  4. Enterprise Management Incentives (EMI) notification template

    Use this template to tell HMRC about EMI options granted using the Employment Related Securities (ERS) online service.

  5. Share Schemes: employment related securities (42)

    Use the end of year template for 2014 to 2015 and form 42 for previous years if you're an employer who operates a non-tax advantaged Share Scheme.

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Guidance and regulation

  1. Tell HMRC about your employment related securities (ERS) schemes
  2. Submit an Enterprise Management Incentives (EMI) notification
  3. Employee Tax Advantaged Share Scheme User Manual
  4. Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
  5. Share valuations: EMI and SIP share schemes
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Policy papers and consultations

  1. Tax regime for insurance linked securities
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