Employment related securities: detailed information
Guidance on registering a scheme, sending returns, scheme notifications, paying penalties, late registrations, ceasing a scheme and updates from the news bulletin.
Find out how to manage employment related securities as an employer.
Get the latest changes and updates from the Employment Related Securities bulletins.
If you’re an employee who has been offered company shares as a reward for working for your employer, you should read the following guidance:
Registering and sending returns
Find out how the schemes work, how to register a scheme, check files and send returns, and how to end a scheme and pay penalties.
End of year return templates and forms
Before you submit your annual return online, you can use the correct template and notes for your scheme to complete your end of year return.
Sending EMI notifications
Tell HMRC about Enterprise Management Incentives (EMI) options granted using the ERS online service.