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Submit a notification and tell HMRC about a grant of an EMI share option 鈥� if you鈥檙e an employer.
When and how to tell HMRC about new employment related securities (ERS) schemes.
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
What you need to do to cease an employment related securities scheme.
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.
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.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
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.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
How to transfer employer鈥檚 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 about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
What to do if you miss the registration deadline for employment related securities.
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 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.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
Find out about changes to process for employer鈥檚 National Insurance contributions joint elections, the filing dates for employment related securities (ERS) return and enterprise management incentives (EMI) scheme return and 鈥�
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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