HMRC have updated their Other ERS schemes and arrangements: end of year return template, technical note and guidance notes. This appears to be the first update to the HMRC guidance since January 2017.
Taxpayers are instructed to “use this template or the technical note to create your own template to tell HM Revenue and Customs of non-tax advantaged shares and securities events”.
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.