Employment related securities

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.


Find out when and how to tell HMRC about new ERS schemes, or schemes that have ceased


Use these forms and templates for employment related securities annual returns


Use this service to check your files for formatting errors before submitting annual returns for employment related securities


Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements


Use this template to tell HMRC about EMI options granted using the Employment Related Securities (ERS) online service


Tell HMRC about a grant of an EMI share option if you鈥檙e an employer who operates EMI employment related securities (ERS) schemes


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


Forms and notes relating to Shares and Asset Valuation (SAV)


Write a legal document to transfer employer鈥檚 National Insurance to an employee on certain shares and share options


SAYE bonus rates are adjusted automatically by linking them to the three and five year market swap rates


The latest changes to the bonus rates for SAYE Share Option Schemes


Check the specimen bank certified SAYE prospectus savings agreement


These manuals contain guidance on dealing with employment related securities


Updates about employment related securities, including tax advantaged employee share schemes