tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2026-04-17T10:14:10+01:00 HM Government tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-65-april-2026 2026-04-17T10:14:10+01:00 Employment related securities bulletin 65 (April 2026) Find out important information about the end of year employment related securities (ERS) filing window, dividend equivalents and Enterprise Management Incentives (EMI). tag:www.gov.uk,2005:/guidance/how-employment-related-securities-work-if-youre-an-employer 2026-04-06T00:15:18+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/submit-an-enterprise-management-incentives-emi-notification 2026-04-06T00:15:18+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:/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual 2026-04-01T10:45:56+01:00 Employee Tax Advantaged Share Scheme User Manual Guidance relating to tax advantaged share schemes. tag:www.gov.uk,2005:/government/publications/share-incentive-plan-end-of-year-template 2026-03-06T14:40:43+00:00 Share Incentive Plan (SIP): end of year template, technical note and guidance notes Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares. tag:www.gov.uk,2005:/government/publications/save-as-you-earn-end-of-year-template 2026-03-06T14:34:57+00:00 Save As You Earn (SAYE): end of year return template and guidance notes Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options. tag:www.gov.uk,2005:/government/publications/company-share-option-plan-end-of-year-return-template 2026-03-06T14:27:26+00:00 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 2026-03-06T11:05:02+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. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-64-february-2026 2026-02-27T10:00:03+00:00 Employment related securities bulletin 64 (February 2026) Find out important information about Enterprise Management Incentives (EMI) and reminders about the upcoming Employment Related Securities (ERS) filing window. tag:www.gov.uk,2005:/government/publications/other-employment-related-securities-schemes-and-arrangements-end-of-year-return-template 2026-01-30T10:56:32+00:00 Non-tax advantaged share schemes: end of year return template, technical note and guidance notes Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-63-january-2026 2026-01-30T08:58:36+00:00 Employment related securities bulletin 63 (January 2026) Find out important information about changes to the employment related securities (ERS) net settlement reporting requirements. tag:www.gov.uk,2005:/government/publications/change-in-bonus-rates-for-save-as-you-earn-saye-share-option-schemes 2025-12-18T15:42:15+00:00 Change in bonus rates for Save As You Earn (SAYE) share option schemes The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes. tag:www.gov.uk,2005:/guidance/employment-related-securities-bulletin-62-november-2025 2025-12-01T09:04:01+00:00 Employment related securities bulletin 62 (November 2025) 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… tag:www.gov.uk,2005:/guidance/tell-hmrc-about-your-employment-related-securities 2025-11-28T15:29:47+00:00 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/employment-related-securities-bulletin-61-november-2025 2025-11-06T00:00:00+00:00 Employment related securities bulletin 61 (November 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/check-how-to-deal-with-an-employment-related-securities-penalty 2025-10-23T12:01:27+01:00 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/share-incentive-plans-and-your-entitlement-to-benefits-ir177 2025-10-20T10:04:39+01:00 Tax treatment of Share Incentive Plans and your entitlement to benefits This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan. 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.