HMRC has now published updated end-of-year templates, guidance and technical notes in relation to its Employment Related Securities (ERS) regime, further to the changes announced in its ERS Bulletin 47.
A summary of the changes made to the end-of-year templates can be found in our previous blog post here.
Templates and guidance have been updated for CSOP, EMI, SAYE and SIP schemes, alongside a template and guidance for ERS arrangements falling outside of these categories.
The updated templates and guidance are relevant for returns submitted from 6 April 2023. For returns submitted prior to this, the existing end-of-year templates and guidance should be referred to.