tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-05-01T00:16:02+01:00 HM Government tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-60-april-2025 2025-05-01T00:16:02+01:00 Employment related securities bulletin 60 (April 2025) 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 … tag:www.gov.uk,2005:/guidance/transfer-employers-national-insurance-to-employees 2025-05-01T00:15:01+01:00 Transfer employer’s National Insurance to employees How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options. tag:www.gov.uk,2005:/government/publications/transfer-employers-national-insurance-to-an-employee-single-transfer 2025-05-01T00:15:01+01:00 Transfer employer's National Insurance to one employee Use this pre-approved legal document to transfer employer’s National Insurance liability to a single employee. tag:www.gov.uk,2005:/government/publications/transfer-employers-national-insurance-to-multiple-employees 2025-05-01T00:15:01+01:00 Transfer employer's National Insurance to multiple employees Use this pre-approved legal document to transfer employer’s National Insurance liability to more than one employee. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-59-march-2025 2025-03-27T00:00:00+00:00 Employment Related Securities Bulletin 59 (March 2025) Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you. tag:www.gov.uk,2005:/guidance/late-registrations-for-employment-related-securities 2025-03-17T14:56:22+00:00 Late registrations for employment related securities What to do if you miss the registration deadline for employment related securities. tag:www.gov.uk,2005:/guidance/check-how-to-deal-with-an-employment-related-securities-penalty 2025-03-17T14:55:58+00:00 Check how to deal with an employment related securities penalty 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. tag:www.gov.uk,2005:/government/publications/change-in-bonus-rates-for-save-as-you-earn-saye-share-option-schemes 2025-02-07T10:11:03+00:00 Change in bonus rates for Save As You Earn (SAYE) share option schemes The latest changes to the bonus rates for SAYE share option schemes. tag:www.gov.uk,2005:/guidance/spreadsheet-checking-service-employment-related-securities-ers 2024-12-18T11:00:00+00:00 Check employment related securities files Use this service to check your files for formatting errors before submitting annual returns for employment related securities. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-58-november-2024 2024-11-26T15:55:22+00:00 Employment Related Securities Bulletin 58 (November 2024) Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-57-october-2024 2024-10-14T13:55:52+01:00 Employment Related Securities Bulletin 57 (October 2024) Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance. tag:www.gov.uk,2005:/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual 2024-10-14T09:32:02+01:00 Employee Tax Advantaged Share Scheme User Manual Guidance relating to tax advantaged share schemes. tag:www.gov.uk,2005:/guidance/tell-hmrc-your-employment-related-securitiesscheme-has-ended 2024-10-10T14:00:17+01:00 Tell HMRC your employment related securities scheme has ended What you need to do to cease an employment related securities scheme. tag:www.gov.uk,2005:/guidance/tell-hmrc-about-your-employment-related-securities 2024-10-10T13:59:49+01:00 Register your employment related securities scheme When and how to tell HMRC about new employment related securities (ERS) schemes. tag:www.gov.uk,2005:/guidance/submit-an-enterprise-management-incentives-emi-notification 2024-10-10T13:59:43+01:00 Submit an Enterprise Management Incentives (EMI) notification Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer. tag:www.gov.uk,2005:/guidance/how-employment-related-securities-work-if-youre-an-employer 2024-10-10T00:00:00+01:00 How employment related securities work if you're an employer Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-56-july-2024 2024-07-30T09:23:10+01:00 Employment Related Securities Bulletin 56 (July 2024) Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-55-may-2024 2024-05-15T11:55:54+01:00 Employment Related Securities Bulletin 55 (May 2024) Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share… tag:www.gov.uk,2005:/government/publications/company-share-option-plan-end-of-year-return-template 2024-04-06T00:15:16+01:00 Company Share Option Plan (CSOP): end of year return template, technical notes and guidance notes Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options. tag:www.gov.uk,2005:/government/publications/enterprise-management-incentives-end-of-year-template 2024-03-26T12:18:48+00:00 Enterprise Management Incentives (EMI): end of year return template and guidance notes Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.