We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, 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
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
When and how to tell HMRC about new employment related securities (ERS) schemes.
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)…
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.
Guidance relating to tax advantaged share 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 registered Enterprise Management Incentives (EMI) options.
What you need to do to cease an employment related securities scheme.
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
The latest changes to the bonus rates for SAYE Share Option Schemes.
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.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
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 about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
What to do if you miss the registration deadline for employment related securities.
Write a legal document to transfer employer’s National Insurance to an employee on certain shares and share options.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
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.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).