Employment related securities
Guidance for Northern Ireland businesses on 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