Employment related securities: submit returns

If you鈥檙e an employer operating鈥痚mployment 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.听

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

  • there have been no transactions听
  • you have appealed a late filing penalty听
  • you鈥檝e registered the scheme in error or there鈥檚 a duplicate scheme听
  • you did not get a reminder from HMRC听
  • you have made a one-off award

If your鈥�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 you鈥檙e an agent you must be authorised to act on behalf of your client.

When you submit an ERS return you鈥檒l need to:

  1. using your Government Gateway user ID and password.

  2. Select 鈥楢ll your other services鈥�.

  3. Select 鈥楨mployment Related Securities (ERS) for Agents鈥�.

  4. Select 鈥楥lients鈥�.

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

  6. Select 鈥榁iew schemes and arrangements鈥�.

  7. Select the relevant 鈥楽cheme name鈥�.

  8. Select 鈥楽ubmit annual returns鈥� 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 鈥榥o鈥� when you are asked about 鈥榬eportable events鈥�.

The online service does not save details of the returns. You鈥檒l not be able to access them again after they鈥檝e been submitted.

Submit your return as an employer

You鈥檒l need the Government Gateway user ID and password you used when you registered the scheme with HMRC.

When you sign in, you鈥檒l need to:

  1. Go to 鈥榁iew schemes and arrangements鈥�.

  2. Select the relevant ERS scheme.

  3. Select 鈥楽ubmit annual returns鈥� 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 鈥榥o鈥� when you are asked about 鈥榬eportable events鈥�.

Check service availability and issues for the ERS service.

Before you start

Before you submit a return make sure you have registered your ERS鈥痵cheme 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 鈥楨nd of year return templates and forms鈥�. 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. You鈥檒l not be able to access them again after they鈥檝e been submitted.

What happens next

After you submit your end of year return, you鈥檒l 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 you鈥檙e an agent, you鈥檒l need to share a copy of the submission receipt and completed return template with your client.

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