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ARTICLE · 17 JUNE 2025

Preparing For The July ERS Reporting Deadline: Common Pitfalls To Avoid

Shepherd and Wedderburn
Shepherd and Wedderburn
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An ERS return is an annual online filing that employers must complete and submit to HMRC before the annual deadline. ERS returns are required for Enterprise Management Incentives,

United KingdomEmployment and HR
Gavin Charlton
Gavin Charlton
Taylor Foster
Taylor Foster
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If your company or business has allotted shares or awarded rights to acquire shares to employees or directors, you are likely required to file an end of year Employment Related Securities return.

With the deadline of 6 July 2025 fast approaching, we provide guidance on reporting to HMRC and highlight the common pitfalls to avoid.

What is an Employment Related Securities (ERS) return?

An ERS return is an annual online filing that employers must complete and submit to HMRC before the annual deadline. ERS returns are required for Enterprise Management Incentives, Company Share Option Plans, Pay As You Earn schemes, Share Incentive Plans, and unapproved options.

TIP: make sure you have registered your scheme with HMRC before you submit an ERS return. We would advise registering with HMRC as soon as the scheme or arrangement has been created. This can be done on the HMRC ERS online portal.

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