If no changes have been made to existing options and nothing has been cancelled or exercised during the tax year then a nil return can be made instead of this.

To submit the return you need to log into the PAYE section of HMRC's website and select Employment Related Securities. Once in the ERS system select the scheme you're interested in filing for from the list of schemes and arrangements.

You should then see the option to submit an annual return.

Once you click on submit annual return you will be taken to the new HMRC site. Once there click Start to begin the process.

When asked about activity during the last year select yes and then continue.


To make the submission using the spreadsheet we have supplied please select the OpenDocument format and continue.

Please select the ods file and then click upload.

The system will then let you know that they will check the document for errors.

If errors are detected then it will let you know and direct you towards another site for further details.
The format of the spreadsheet is very exacting so if you have filled in additional information you are likely to encounter this screen. You should follow the link to the file check service to get details on the exact errors.
If you encounter date and number formatting issues you should edit the spreadsheet and change the field type to text which will allow you to enter the details exactly as requested with the correct number of decimal places or date format.

If the upload is successful you will move onto the next page where you need to enter your registered company name and address as well as company number and company tax reference.


You will then be asked about any subsidiary companies to ensure the scheme is still compliant.

Finally you can review the information you have entered and submit your return.

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