Important reminder HMRC annual returns for share schemes due by 6th July

 

 

If you have granted options or awarded shares to any employees or directors (even if the scheme has been inactive during the year) you are obliged to file an annual return for the tax year ending 5th April 2019.

 

 

This will need to be lodged with HMRC by 6th July 2019 in respect of any type of share or option scheme including any taxable share awards to directors or employees.

HMRC do not issue any reminders but will impose penalties if Returns are not submitted by this date, and a series of further penalties if they remain outstanding.

You can use the HMRC online service to lodge the Return.

The form for EMI options can be found here

The form for CSOP options can be found here

The form for SAYE options can be found here

The form for SIP can be found here

The form for any other awards of options or shares can be found here