We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
Check the specimen bank certified SAYE prospectus savings agreement.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
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.
Use this pre-approved legal document to transfer employer’s National Insurance liability to more than one employee.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Use this pre-approved legal document to transfer employer’s National Insurance liability to a single employee.
Find out about changes to process for employer’s National Insurance contributions joint elections, the filing dates for employment related securities (ERS) return and enterprise management incentives (EMI) scheme return and …
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
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.
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 about how recent changes announced have an impact on employment related securities and what this means for you.
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share…
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).