HMRC have updated their guidance on this topic.
The guidance instructs users to “Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options”.
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.