The deadline for reporting shares, securities, and share options issued to employees for the 2023/24 tax year is 6 July 2024, aligning with the deadline for reporting expenses and benefits on form P11d. Employers must submit their employment-related securities annual returns online and include the appropriate spreadsheet template if applicable. HMRC provides downloadable templates on their website for data entry and upload.

There are specific templates for each of the four tax-advantaged employee share schemes: Company Share Option Plan (CSOP), Enterprise Management Incentives (EMI), Save and You Earn (SAYE) share options, and Share Incentive Plans (SIP). Additionally, employers must report any other employment-related securities (non tax-advantaged) issued to employees and directors.

We are available to assist you with meeting your reporting obligations and valuing the securities concerned.