HMRC have updated their guidance on when and how to tell HMRC that an ERS has been created or has ceased.
The guidance is given under the following headings:
- When to tell HMRC
- What you’ll need
- How to add the ERS service to HMRC Online Services
- How to register an ERS scheme with HMRC
- After you’ve registered
- How to authorise an agent to submit ERS returns
- Tell HMRC that your ERS scheme has ceased
https://www.gov.uk/guidance/tell-hmrc-about-your-employment-related-securities
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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.
