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New employment-related securities guidance

HMRC have published the following guidance notes:

  • How employment related securities work if you're an employer: new basic guidance setting out the tax-advantaged share schemes also noting the revised reporting deadline for notifying HMRC of the grant of an EMI option from 6 April 2024 onwards;
  • Submit an Enterprise Management Incentives (EMI) notification: existing guidance updated to reflect the reporting deadline change;
  • Submit your employment related securities (ERS) return: existing guidance updated to add step-by-step instructions for employers and agents and also noting the requirement to submit a nil return even where there is nothing to report;
  • Late registrations for employment related securities: this is a relocation of existing guidance which is now set out separately on its own page;
  • Register your employment related securities scheme: minor change to add a link to the now separate guidance on late registrations;
  • Tell HMRC your employment related securities scheme has ended: new basic guidance...

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