Employment related securities: submit returns

If you바카라 사이트™re an employer operating바카라 사이트¯employment related securities (ERS) schemes, you (or an agent acting on your behalf) must submit a return every year for all schemes. This includes one-off awards or gifts of shares.

When you must submit a return

You must submit a return for your ERS schemes by 6 July following the end of the tax year. If you sumbit a return after this date, you may have to pay a penalty. 

You need to submit a return or a nil return even if: 

  • there have been no transactions 
  • you have appealed a late filing penalty 
  • you바카라 사이트™ve registered the scheme in error or there바카라 사이트™s a duplicate scheme 
  • you did not get a reminder from HMRC 
  • you have made a one-off award

If your바카라 사이트¯scheme has ended and you have entered a final event date, you must submit any outstanding returns up until the date that it ended.

Submit a return as an agent

If you바카라 사이트™re an agent you must be authorised to act on behalf of your client.

When you submit an ERS return you바카라 사이트™ll need to:

  1. using your 바카라 사이트 Gateway user ID and password.

  2. Select 바카라 사이트˜All your other services바카라 사이트™.

  3. Select 바카라 사이트˜Employment Related Securities (ERS) for Agents바카라 사이트™.

  4. Select 바카라 사이트˜Clients바카라 사이트™.

  5. Select the name of the client you are submitting an ERS return for.

  6. Select 바카라 사이트˜View schemes and arrangements바카라 사이트™.

  7. Select the relevant 바카라 사이트˜Scheme name바카라 사이트™.

  8. Select 바카라 사이트˜Submit annual returns바카라 사이트™ for the relevant tax year.

  9. Follow the steps on screen to upload the completed template file for your client.

  10. Save a copy of your completed return template before you submit.

If you need to submit a nil return select 바카라 사이트˜no바카라 사이트™ when you are asked about 바카라 사이트˜reportable events바카라 사이트™.

The online service does not save details of the returns. You바카라 사이트™ll not be able to access them again after they바카라 사이트™ve been submitted.

Submit your return as an employer

You바카라 사이트™ll need the 바카라 사이트 Gateway user ID and password you used when you registered the scheme with HMRC.

When you sign in, you바카라 사이트™ll need to:

  1. Go to 바카라 사이트˜View schemes and arrangements바카라 사이트™.

  2. Select the relevant ERS scheme.

  3. Select 바카라 사이트˜Submit annual returns바카라 사이트™ for the relevant tax year.

  4. Fill in the information required on screen.

  5. Upload your completed template to the ERS service.

  6. Save a copy of your completed return template before you submit.

If you need to submit a nil return select 바카라 사이트˜no바카라 사이트™ when you are asked about 바카라 사이트˜reportable events바카라 사이트™.

Check service availability and issues for the ERS service.

Before you start

Before you submit a return make sure you have registered your ERS바카라 사이트¯scheme with HMRC.

  1. Unless you are submitting a nil return, download and fill in the relevant template for the scheme you operate - go to the section 바카라 사이트˜End of year return templates and forms바카라 사이트™. You can also create your own template by using the technical notes provided for each scheme type.

  2. Check your file for errors.

The online service does not save details of the returns. You바카라 사이트™ll not be able to access them again after they바카라 사이트™ve been submitted.

What happens next

After you submit your end of year return, you바카라 사이트™ll get a confirmation of receipt on screen. You can download a copy of the submission receipt which will show the date and time of your return.

If you바카라 사이트™re an agent, you바카라 사이트™ll need to share a copy of the submission receipt and completed return template with your client.

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