11 Jun 2018

Deadline for filing Employment Related Securities (ERS) annual returns fast approaching


Annual returns must be submitted on or before 6 July 2018 using HMRC's Employment Related Securities Online Service.

Assuming you have already registered to use HMRC's Online Services, you must:

  • have registered all of your share plans and ERS arrangements using the HMRC Online Services before you can submit your annual return. If you have already registered an ERS arrangement, you won't need to register it again to file an on-line return in respect of it. Ensure any new ERS arrangements which you have put in place during the tax year 2017-2018 are registered before you file an annual return in respect of those;
  • file a separate return for each tax-advantaged share plan you operate;
  • for non tax-advantaged arrangements, you can choose either to make separate returns for each arrangement or one return covering all of them.


  1. If there have been no reportable events in the tax year (such as the grant, exercise or surrender of a share option) a 'nil return' is still required for share plans and other ERS arrangements that have been registered; and
  2. If there have been any reportable events, you must also submit details of these with your return.

If you haven't already registered to use HMRC's Online services make sure you do so in good time, as this process can take up to seven days.

Failure to file annual returns on time will result in automatic penalties.



Barbara Allen

Barbara Allen

T:  +44 20 7809 2231 M:  +44 7771 531 553 Email Barbara | Vcard Office:  London

Anika Chandra

Anika Chandra
Senior associate

T:  +44 20 7809 2104 M:  +44 7825 848 162 Email Anika | Vcard Office:  London