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ARTICLE · 09 JULY 2020

Employment Related Securities Reporting

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All companies have an obligation to inform HM Revenue & Customs, the UK's tax, payments and customs authority, about transactions in Employment Related Securities that relate to their employees who are undertaking duties in the UK.

United KingdomCorporate/Commercial Law
Tim Shaw
Tim Shaw
Helena Kanczula
Helena Kanczula

All companies have an obligation to inform HM Revenue & Customs (HMRC), the UK's tax, payments and customs authority, about transactions in Employment Related Securities (ERS) that relate to their employees who are undertaking duties in the UK.

The definition of ERS is widely drafted and, although it does include typical share and share/stock option awards, many alternative arrangements may be covered by these rules, even beyond formal employee share schemes. The due date for filing the annual return for the 2019/2020 tax year is 6 July 2020. Events which take place during the year ended 5 April 2020 need to be detailed on the ERS return, which is then filed through the HMRC ERS online system.

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