HMRC have published this new bulletin, summarised as follows:
“Find out important information about the end of year employment related securities (ERS) filing window, dividend equivalents and Enterprise Management Incentives (EMI).”
The contents are as follows:
- End of year filing reminder
- Enterprise Management Incentives (EMI) notifications
- Saving copies of your return and notifications
- Penalties for late filing
- Dividend equivalents
- Enterprise Management Incentives changes to the scheme limits from 6 April 2026
https://www.gov.uk/guidance/employment-related-securities-bulletin-65-april-2026
Related content from Claritax Books
Employee Share Schemes, written by chartered tax adviser and barrister Thomas Dalby, examines the range of official share schemes. The book offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.
