HMRC have updated their guidance on Other ERS schemes and arrangements: end of year return template, technical note and guidance notes.
The guidance instructs users to “Use the template or technical note to create your own template to tell HMRC of non-tax advantaged shares and securities events”.
The end-of-year template from 6 April 2023 has been added, and “guidance and technical notes for on or before 5 April 2023 have been removed”.
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.
