If your business has given employees or directors any shares, securities or share options during the 2024/25 tax year, you’ll need to submit your employment-related securities (ERS) return by 6th July 2025. This deadline is the same as submitting P11D forms.

Returns can be submitted online using HMRC templates

All ERS annual returns must be completed and submitted online. If you have something to report, you’ll also need to upload the correct spreadsheet template. These templates can be downloaded from the HMRC website and filled in with the relevant details before uploading.

Different templates for different schemes

There are four different templates for HMRC’s tax-advantaged share schemes:

• Company Share Option Plan (CSOP)
• Enterprise Management Incentives (EMI)
• Save As You Earn (SAYE)
• Share Incentive Plans (SIP)

You’ll also need to report any other shares or securities issued outside these schemes (non-tax-advantaged), if they are provided to employees or directors.

Need help?

We’re happy to help with preparing and submitting your ERS return, as well as valuing any shares or securities you’ve issued. Get in touch today for more information.