Guidance and regulation

When and how to tell HMRC about new employment related securities (ERS) schemes, or schemes that have ceased.

• From: HM Revenue & Customs
• Updated: 6 February 2024

Tell HMRC about a grant of an EMI share option if you’re an employer who operates EMI employment related securities (ERS) schemes.

• From: HM Revenue & Customs
• Updated: 6 February 2024

Submit an ERS return if you’re an employer or an agent.

• From: HM Revenue & Customs
• Updated: 2 January 2024

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.

• From: HM Revenue & Customs
• Updated: 7 May 2019

Use the template or technical note to create your own template to tell HMRC of non-tax advantaged shares and securities events.

• From: HM Revenue & Customs
• Updated: 5 April 2023

Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.

• From: HM Revenue & Customs
• Updated: 6 February 2024

Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Guidance relating to tax advantaged share schemes.

• From: HM Revenue & Customs
• Updated: 30 November 2023

Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.

• From: HM Revenue & Customs
• Updated: 6 April 2024

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.

• From: HM Revenue & Customs
• Updated: 12 June 2023

Use this service to check your files for formatting errors before submitting annual returns for employment related securities.

• From: HM Revenue & Customs
• Updated: 7 April 2015

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.

• From: HM Revenue & Customs
• Updated: 6 February 2024

SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.

• From: HM Revenue & Customs
• Updated: 18 August 2023

The latest changes to the bonus rates for SAYE Share Option Schemes.

• From: HM Revenue & Customs
• Updated: 7 August 2023

Find out about submitting information on the ERS online service, filing or amending ERS returns, notifying EMI options and reasonable excuse for missing deadlines.

• From: HM Revenue & Customs
• Updated: 11 March 2022

Check the specimen bank certified SAYE prospectus savings agreement.

• From: HM Revenue & Customs
• Updated: 18 August 2023

Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.

• From: HM Revenue & Customs
• Updated: 7 August 2023

Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.

• From: HM Revenue & Customs
• Updated: 16 March 2023

Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.

• From: HM Revenue & Customs
• Updated: 19 January 2023

Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.

• From: HM Revenue & Customs
• Updated: 5 April 2023