Business tax

Employment related securities: detailed information

• From: HM Revenue & Customs, Cabinet Office, Closed organisation: Department for Business, Energy & Industrial Strategy, Department for Work and Pensions, and HM Treasury

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Getting started

• Tell HMRC about your employment related securities (ERS) schemes

Returns and notifications

• Employment related securities return templates and forms
• Employment related securities: file check and submit returns service
• Employment related securities: check files and submit returns
• Enterprise Management Incentives (EMI) notification template
• Submit an Enterprise Management Incentives (EMI) notification
• How to make a reasonable excuse claim for a late Enterprise Management Incentives notification

Penalties

• Check how to deal with an employment related securities penalty

Asset valuation

• Shares and Assets Valuation forms

National Insurance transfers

• Transfer employer’s National Insurance to employees

SAYE bonus rates

• Save As You Earn (SAYE) bonus rates automatic mechanism
• Change in bonus rates for Save As You Earn (SAYE) Share Option Schemes
• Specimen Save As You Earn (SAYE) prospectus

Manuals and news

• Employment related securities Manuals
• Employment related securities bulletins