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ARTICLE · 25 APRIL 2007

Online Filing For Annual Share Scheme Returns

CMS Cameron McKenna Nabarro Olswang
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HMRC have announced that share scheme returns for 2006-7 can this year be submitted electronically for the first time.

United KingdomMedia, Telecoms, IT, Entertainment
Nicholas Stretch
Nicholas Stretch
Sue El Hachmi
Sue El Hachmi

HMRC have announced that share scheme returns for 2006-7 can this year be submitted electronically for the first time.

Companies operating HMRC-approved schemes have for some time been required to submit annual returns to HM Revenue & Customs (HMRC). There has also been a requirement to send in details of non-approved share arrangements for employees, now formalised on Form 42.

HMRC have worked over a number of years to provide software to enable employers to generate returns, but those returns still had to be posted to HMRC. Companies can now submit returns wholly electronically, except for Enterprise Management Incentive (EMI) returns, which still need to be submitted in paper form.

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