ERSM140030 - Reporting requirements - 'Other' non-tax advantaged employment-related securities (Previously Form 42)
Do you need to fill in an聽'Other' template?
You聽need to complete and聽upload an 'Other' template if you have events to report.
If you have no events to report聽but you have registered an 'Other' scheme you 尘耻蝉迟听complete a 'nil' return on the ERS online returns service聽(see ERSM10040).
If you have not registered your scheme and you have no events to report, you do not need to do anything.
Where there have been reportable events in a tax year ending 5 April a report must be made via the ERS online returns service on or before 6 July following the end of the tax year. For example, if a reportable event has arisen in the tax year ended 5 April 2025 the report must be made on or before 6 July 2025.
The ERS reporting obligations are not mitigated or waived by the provisions of EP Appendix 4 (PAYE82000). Therefore, where the UK company or UK branch is a responsible person under s421L ITEPA 2003, then any reportable events under s421K should be reported regardless of the number of workdays involved.