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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.
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)…
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.
Guidance relating to tax advantaged share schemes.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option 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.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
What to do if you miss the registration deadline for employment related securities.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
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 tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
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.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.
Don’t include personal or financial information like your National Insurance number or credit card details.
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