Please note Employment related securities guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Tell HMRC about your employment related securities (ERS) schemes
Find out when and how to tell HMRC about new ERS schemes, or schemes that have ceased.
Employment related securities return templates and forms
Use these forms and templates for employment related securities annual returns.
Employment related securities file check and submit returns service
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
Employment related securities check files and submit returns
Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements.
Enterprise Management Incentives (EMI) notification template
Use this template to tell HMRC about EMI options granted using the Employment Related Securities (ERS) online service.
Submit an Enterprise Management Incentives (EMI) notification
Tell HMRC about a grant of an EMI share option if you’re an employer who operates EMI employment related securities (ERS) schemes.
How to make a reasonable excuse claim for a late Enterprise Management Incentives
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.
Shares and Assets Valuation forms
Forms and notes relating to Shares and Asset Valuation (SAV).
Transfer employer’s National Insurance to employees
Write a legal document to transfer employer’s National Insurance to an employee on certain shares and share options.
Save As You Earn (SAYE) bonus rates automatic mechanism
SAYE bonus rates are adjusted automatically by linking them to the three and five year market swap rates.
Change in bonus rates for Save As You Earn (SAYE) Share Option Schemes
The latest changes to the bonus rates for SAYE Share Option Schemes.
Specimen Save As You Earn (SAYE) prospectus
Check the specimen bank certified SAYE prospectus savings agreement.
Employment related securities manuals
These manuals contain guidance on dealing with employment related securities.
Employment related securities bulletins
Updates about employment related securities, including tax advantaged employee share schemes.