We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use °Ç¸ç³Ô¹Ï, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
1. Guide to completing non-tax advantaged (OTHER) Employment Related…
1. Changes to the 2022 to 2023 Employment Related Securities (ERS)…
When and how to tell HMRC about new employment related securities (ERS) schemes.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
What you need to do to cease an employment related securities scheme.
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
Guidance relating to tax advantaged share schemes.
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.
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 important information about changes to the employment related securities (ERS) net settlement reporting requirements.
Find out important information about the end of year employment related securities (ERS) filing window, dividend equivalents and Enterprise Management Incentives (EMI).
Find out important information about Enterprise Management Incentives (EMI) and reminders about the upcoming Employment Related Securities (ERS) filing window.
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.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
What to do if you miss the registration deadline for employment related securities.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
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…
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve °Ç¸ç³Ô¹Ï, we’d like to know more about your visit today. .