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https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersmupdate090615
ERSMUPDATE090615 - Employment Related Securities Manual: recent changes - HMRC internal manual -...
employment related securities
recent changes
manual
hmrc
internal
https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersmupdate061117
ERSMUPDATE061117 - Employment Related Securities Manual: recent changes - HMRC internal manual -...
employment related securities
recent changes
manual
hmrc
internal
https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06806
NIM06806 - Class 1 NICs: Employment - Related Securities: Shares - Share Incentive Plans - HMRC...
employment related securities
class 1
https://www.gov.uk/guidance/employment-related-securities-bulletin-63-january-2026
Employment related securities bulletin 63 (January 2026) - GOV.UK
Find out important information about changes to the employment related securities (ERS) net settlement reporting requirements.
employment related securities
january 2026
bulletin
63
uk
https://www.gov.uk/guidance/employment-related-securities-bulletin-52-june-2023
Employment Related Securities Bulletin 52 (June 2023) - GOV.UK
Find out about the non-discretionary share schemes call for evidence.
employment related securities
june 2023
bulletin
52
uk
https://www.gov.uk/government/collections/employment-related-securities-detailed-information
Employment related securities: detailed information - GOV.UK
Guidance on registering a scheme, sending returns, scheme notifications, paying penalties, late registrations, ceasing a scheme and updates from the news...
employment related securities
detailed information
uk
https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06814
NIM06814 - Class 1 NICs: employment- related securities: shares: employee shareholder status - HMRC...
employment related securities
class 1
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim12200
EIM12200 - PAYE: employment-related securities: background - HMRC internal manual - GOV.UK
employment related securities
paye
https://www.gov.uk/guidance/employment-related-securities-bulletin-65-april-2026
Employment related securities bulletin 65 (April 2026) - GOV.UK
Find out important information about the end of year employment related securities (ERS) filing window, dividend equivalents and Enterprise Management...
employment related securities
april 2026
bulletin
65
uk
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56392
CG56392 - Employment-related securities: securities options: employer's NIC or a Part 7A ITEPA03...
employment related securities
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56370
CG56370 - Employment-related securities: securities options: introduction - HMRC internal manual -...
employment related securities
options
introduction
hmrc
internal
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56334
CG56334 - Employment-related securities: acquired for nothing or at undervalue: employer - HMRC...
employment related securities
https://www.gov.uk/guidance/employment-related-securities-bulletin-58-november-2024
Employment Related Securities Bulletin 58 (November 2024) - GOV.UK
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
employment related securities
november 2024
bulletin
58
uk
https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06807
NIM06807 - Class 1 NICs: Employment - Related Securities: Shares - Early Acquisition of shares from...
employment related securities
class 1
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56399
CG56399 - Shares and securities: employee share schemes: employment-related securities: employee...
shares and securities
employee
schemes
employment
related
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56320
CG56320 - Shares and securities: employee share schemes: employment-related securities:...
shares and securities
employee
schemes
employment
related