Tell HMRC your employment related securities鈥痵cheme has ended
What you need to do to cease an employment related securities scheme.
If you鈥檝e registered a scheme in error, or it鈥檚 no longer operating, you should cease the scheme. You must still submit an annual return for the tax year in which the final event date falls.
How to end a scheme
To tell HMRC the scheme has ended, you鈥檒l need to:聽聽
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Sign in to鈥�HMRC Online Services for employers鈥€� use鈥痶he Government Gateway user ID and password you used when you told HMRC about the scheme.聽
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Choose the 鈥楨mployment related Securities鈥� card.聽
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Select 鈥楻egister or view your schemes and arrangements鈥櫬�
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Select 鈥榁iew schemes and arrangements鈥�.鈥�
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Select the scheme which you need to end 鈥� you鈥檒l be taken to another screen after selecting the scheme.鈥�
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Select 鈥楨nd of year returns鈥�.聽
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Select 鈥楶rovide a date of final event鈥�.聽
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Enter the date the employment related securities scheme stopped. 鈥�
If the end date is in the past, you must also submit an annual return for the tax year in which the final event date falls.
If you need to close your PAYE scheme聽聽
All employment related securities (ERS) schemes must be linked to a live employer PAYE scheme. If you are closing your PAYE scheme, you may need to end your ERS 蝉肠丑别尘别.听听
If you are ending your ERS scheme and no longer need your linked PAYE scheme, find out more about closing your PAYE scheme.