Employment related securities – deadline for filing HMRC annual returns extended

Written on 26 Jun 2017

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An important announcement has been made by HMRC in relation to annual returns for employee share plans and employment related securities arrangements for the tax year ending 5 April 2017.

Due to technical issues experienced by some users with the HMRC Employment Related Securities Online Service, HMRC has announced that the deadline for filing annual returns for the tax year ending 5 April 2017 has been extended from its original date of 6 July to 24 August 2017. 

Our Employee Incentives Update | summer 2017 contains further information about the reporting obligation, including  the action to be taken to register any new plans; links to the templates to be completed; and the declaration to be made in respect of any tax-advantaged plans.

The announcement was made in HMRC’s Employment-related Securities Bulletin No 24, published on 23 June 2017. This confirms that if your return isn’t filed by the extended deadline of 24 August 2017, the first late filing penalty of £100 will be issued on 25 August 2017, with further automatic penalties thereafter.

If you have not already filed your annual returns for the tax year ending 5 April 2017, we would recommend that you check that you have completed all the necessary registrations to enable you to file your returns, and then complete and upload the templates as soon as possible and in any event before 24 August 2017.

If you have already successfully filed your returns then you do not need to take any further action.

If you would like to discuss any aspect, please let us know. Our contact details are set out below.