HMRC has now published updated end-of-year templates, guidance and technical notes in relation to its Employment Related Securities (ERS) regime, further to the changes announced in its ERS Bulletin 47.
A summary of the changes made to the end-of-year templates can be found in our previous blog post here.
Templates and guidance have been updated for CSOP, EMI, SAYE and SIP schemes, alongside a template and guidance for ERS arrangements falling outside of these categories.
The updated templates and guidance are relevant for returns submitted from 6 April 2023. For returns submitted prior to this, the existing end-of-year templates and guidance should be referred to.
Key contacts
Disclaimer
The articles published on this website, current at the dates of publication set out above, are for reference purposes only. They do not constitute legal advice and should not be relied upon as such. Specific legal advice about your specific circumstances should always be sought separately before taking any action.