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Find out important information about changes to the employment related securities (ERS) net settlement reporting requirements.
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
1. Guide to completing non-tax advantaged (OTHER) Employment Related…
1. Changes to the 2022 to 2023 Employment Related Securities (ERS)…
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
When and how to tell HMRC about new employment related securities (ERS) schemes.
Guidance relating to tax advantaged share schemes.
Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
What you need to do to cease an employment related securities scheme.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share I…
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Find out about how recent changes announced have an impact on employment related securities and what this means for you.
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