WebSection 5 – Nil Returns 47 Section 6 – Declaration 47 Some terms explained 48 Account balances 48 By reason of employment 48 Cash 48 Cheques 48 Death 49 Employment-related securities and securities options 48 Market value to be used 49 Meaning of Market value 49 NICs Agreements 50 NICs Elections 50 Non-commercial actions 50 Property 48 WebERS return that you’re making. 1.2 ERS file attachments A file can only be accepted in the following formats: OpenDocument Spreadsheet (ODS) format (.ods template downloaded from hmrc.gov.uk) OpenDocument Spreadsheet format (.ods spreadsheet created by the user, but matching the HMRC template specification)
Updated HMRC guidance on end of year return templates
WebJun 8, 2024 · These annual returns must be submitted by midnight (UK) time on Tuesday, July 6, 2024 via the HMRC Employment Related Securities (ERS) online service. By such date, companies must have: registered to use the service; registered each plan or arrangement; self-certified any UK tax-advantaged plans; and. reported each share … WebJan 27, 2024 · HMRC has announced in Employment Related Securities Bulletin 47 that it will be introducing some changes to Employment Related Securities (ERS) annual filings templates from 6 April 2024. Under the new ERS templates, completion of the following optional fields will become mandatory for returns submitted on or after 6 April 2024 (i.e. … premier chemicals gabbs nv
Employment related securities return templates and forms
WebFeb 16, 2024 · The ERS end-of-year return template guidance and technical notes will be published in February 2024. However, the templates and submission checking service will be updated from 6 April 2024. PAYE ... WebSep 29, 2024 · Telling HMRC. There is a general reporting requirement (in ITEPA 2003 ss 421J and 421K (3) (a)) when shares in a company are issued to employees (including past or future employees). The relevant return (i.e. HMRC’s ‘other’ template) must be made to HMRC by 6 July following the relevant tax year. However, it is not necessary to report ... WebApr 15, 2024 · U.K. employers must register any new reportable arrangements and file all Employment Related Securities (ERS) annual returns with the U.K. tax authorities on or before 6 July 2024 – any notifiable events must be reported to HM Revenue & Customs by submitting the relevant return(s) through ERS Online Services. This includes grants of … scotland international siobhan cattigan dies