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When and how to tell HMRC about new employment related securities (ERS) schemes, or schemes that have ceased.
Guidance and forms covering employment related securities. Including scheme notifications and returns, penalties and National Insurance transfers.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
Find out more about tax returns for employment related securities schemes and arrangements.
Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements.
Find out about employment related securities scheme reporting requirements.
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.
Find out about the updated SAYE Bonus Rate Mechanism.
Find out about ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
Submit an ERS return if you’re an employer or an agent.
Use these forms and templates for employment related securities annual returns.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Updates about employment related securities, including tax advantaged employee share schemes.
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 changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
This consultation sets out the government’s proposal for a new innovative market that will allow private companies to scale and grow, and will boost the pipeline of future IPOs in the UK.
The government is consulting on proposals to bring the issuance of non-transferable debt securities (‘mini-bonds’) within the scope of financial services regulation.
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