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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…
Guidance relating to tax advantaged share schemes.
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 the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
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.
Find out about how recent changes announced have an impact on employment related securities and what this means for you.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
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 the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
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.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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