Register your employment related securities scheme
Source: gov.uk (2025-11-28)

When and how to tell HMRC about new employment related securities (ERS) schemes.

Important deadlines

If you fail to notify HMRC of your employment related securities (ERS) scheme by the following deadlines, you risk losing any tax benefits for you and your employees.

Tax-advantaged schemes

You should register new tax-advantaged schemes by 6 July following the tax year they were set up.

If you miss this deadline, you’ll need to follow the late registration process (https://www.gov.uk/guidance/late-registrations-for-employment-related-securities).

Find out how employment related securities work if you’re an employer (https://www.gov.uk/guidance/how-employment-related-securities-work-if-youre-an-employer), including how tax-advantaged share schemes work.

For Enterprise Management Incentives (EMI)

For Enterprise Management Incentives (EMI) (https://www.gov.uk/guidance/submit-an-enterprise-management-incentives-emi-notification) options granted before 6 April 2024 you must tell us within 92 days of the date of grant.

If the options are granted after 6 April 2024, you must tell us by 6 July following the end of the tax year in which the grant is made.

Non tax-advantaged schemes

You only need to register schemes without a tax advantage when there’s a reportable event, for example acquiring or disposing of securities, or assigning or releasing securities options.

You should register your non tax-advantaged scheme by 6 July following the tax year when the first reportable event happened.

Find out how employment related securities work if you’re an employer (https://www.gov.uk/guidance/how-employment-related-securities-work-if-youre-an-employer), including how non tax-advantaged share schemes work.

Before you register

Before you can register your ERS scheme, you must first register as an employer (https://www.gov.uk/register-employer).

If you need to register as an employer, it can take up to 30 working days to get your PAYE reference number.

Once you have an employer PAYE reference number, you must enrol for and activate the PAYE online service for employers (https://www.gov.uk/paye-online/enrol).

Add the PAYE service to HMRC Online Services

You’ll need your PAYE reference and Accounts Office reference. These are included in the letter from HMRC confirming your registration.

Sign in to HMRC Online Services for employers (https://www.gov.uk/paye-online) or create an account.

Select ‘Add a tax, duty or scheme now’.

Select ‘Employers or intermediaries, for example PAYE for employers or CIS’.

Select ‘PAYE for employers’.

Complete the information required on screen.

Once you’ve enrolled, we’ll send you an activation code in the post. You must use this to activate your account within 28 days of enrolling.

Register your ERS scheme

Once you’ve added the PAYE online service, you can register your ERS scheme with us.

Sign in to HMRC Online Services for employers (https://www.gov.uk/paye-online).

Go to the section ‘Employment related securities (ERS)’.

Select ‘Register or view your schemes and arrangements’.

Select the ERS scheme type you want to register and select ‘Next’.

Fill in the self certification declaration.

Sign in again to complete your registration.

HMRC will issue an ERS Scheme reference number online within 7 days of registering your ERS scheme. You will be able to find this on your HMRC Online Services by viewing the ‘Employment related securities (ERS)’ section and selecting ‘View schemes and arrangements’.

After you’ve registered

You must either:
- submit your ERS return
- submit a nil return — if you have nothing to report
You must submit a return or nil return by 6 July following the end of the tax year or you may have to pay a penalty.

How to get an agent authorised to submit ERS returns

If you ask an agent to manage your ERS returns, they must complete the Online Agent Authorisation process. Find out how to use the Online Agent Authorisation to get authorised as a tax agent (https://www.gov.uk/guidance/how-to-use-the-online-agent-authorisation-to-get-authorised-as-a-tax-agent).

Agents will only be able to view and file returns on employment related securities schemes that are already registered. They will not be able to register or end a scheme.