The deadline for reporting shares and securities and share options issued to employees for 2023/24 is 6 July 2024. This is the same as the deadline for reporting expenses and benefits provided to employees on form P11d for 2023/24.

 

Employers are required to submit their employment-related securities annual returns online, attaching the appropriate spreadsheet template if there is relevant information to report. HMRC provides downloadable templates on their website for this purpose. It is important to note that there are different 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.
• 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 completing these reporting obligations and valuing the securities concerned.