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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)…
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
1. Guide to completing Enterprise Management Incentives (EMI) annual…
When and how to tell HMRC about new employment related securities (ERS) schemes.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
What you need to do to cease an employment related securities scheme.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.
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.
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.
What to do if you miss the registration deadline for employment related securities.
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
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.
The latest changes to the bonus rates for SAYE share option schemes.
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 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 …
Don’t include personal or financial information like your National Insurance number or credit card details.
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