HMRC have published this new bulletin, summarised as follows:
“Find out important information about the employment related securities (ERS) reporting requirements for short-term business visitors (STBV).”
The contents are as follows:
- Employment related securities (ERS)
- Short-term business visitors
- Host employers
- EP Appendix 4 arrangement
- UK National Insurance contributions for STBVs
- ERS reporting requirements for STBVs
- When an STBV might be liable to pay UK Income Tax, National Insurance contributions or both
- Submit an ERS return for STBVs under an EP Appendix 8 arrangement
- Further guidance
https://www.gov.uk/guidance/employment-related-securities-bulletin-66-may-2026
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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.
