The deadline for HMRC’s annual share plan reporting for the 2025/26 tax period is fast approaching.
All companies with UK employees participating in share plans, including UK, US and multinational groups, must ensure they meet their Employment Related Securities (ERS) reporting obligations to remain compliant and avoid penalties.
Below we outline the essential aspects of UK share plan reporting for 2026, with practical steps for reporting so you can efficiently manage your requirements.
At a glance: UK share plan reporting requirements
- Register all new share plans or arrangements with HMRC
- Submit an annual ERS return for every registered plan
- File nil returns where no reportable activity has occurred
- Ensure tax-advantaged plans are self-certified
What is the deadline for UK share plan reporting in 2026?
The HMRC deadline for submitting ERS annual returns for the 2025/26 tax year is:
- Midnight (UK time), 6 July 2026
- All returns must be filed via the HMRC online ERS service.
- Reporting must be completed on the HMRC online service.
If you are not yet registered, you should complete registration by 22 June 2026 at the latest, as access can take several days.
Who needs to complete ERS reporting?
Employers that have any share plans or have had any share transactions involving UK employees or directors have an annual obligation to register any new reportable arrangements and file all relevant Employment Related Securities (ERS) returns. They must report any notifiable events concerning ERS.
ERS reporting applies to any employer that has:
- Stock options or share awards involving UK employees or directors
- Employment-related securities linked to UK duties
- International share plans with UK participants
This includes:
- UK companies
- Overseas parent companies granting equity to UK employees
- Employers with internationally mobile employees working in the UK
What events should be reported to HMRC?
Reportable events are any events involving employment-related securities (ERS) that HMRC will need to be notified about on the annual return.
These can include, but are not limited to:
- Grants of rights to acquire share or other securities
- Acquisitions of shares or other securities
- The lifting of restrictions (such as risk of forfeiture) from shares or other securities
New share plan registrations
You must register a new ERS scheme if:
- A new share plan has been introduced
- A corporate transaction creates new equity arrangements
- Existing registrations do not cover the new awards
Once registered, HMRC will issue a unique scheme reference number, which is required for annual filings.
HMRC can take up to 10 days to process a scheme registration, and so the registration should be made well before the first annual report is due
Employers that have completed a corporate transaction involving the issue of new equity, rolled equity or loan notes will also need to register a new arrangement if the new rights granted or securities issued are not covered by an existing registration.
The employer must complete the plan registration on the HMRC online service. Agents can provide support and assistance but cannot register plans for you on the HMRC system.
At Abbiss Cadres, we offer webinars with training on registration or virtual ‘share-screen’ meetings where we can talk you through this process. Get in touch with us for more details.
Once the share plan is registered, the employer will be provided with a unique reference number that is used to submit the annual return.
Employers should be aware that the tax benefits available for tax-advantaged share plans only apply where the relevant plan has been registered and self-certified.
Do I need to self-certify my share plan?
Yes, if you operate tax-advantaged share plans, including:
- Share Incentive Plans (SIP)
- Save As You Earn (SAYE)
- Company Share Option Plans (CSOP)
Companies that introduce tax-advantaged ERS plans must self-certify that the plan complies with the relevant statutory code as of the date of registration or from when the first option or award was granted.
Common share plan reporting errors to avoid
- Failing to include non-UK-based employees
Employees who are non-UK-based but have carried out duties in the UK during the period of award should be included in the filing.
- Failing to include non-executive directors
Non-executive directors should be included in the ‘other’ return for non-tax-advantaged plans.
- Duplication or the incorrect registration of schemes
If you’ve already registered a scheme, you should select ‘View scheme arrangements’, and NOT ‘register a scheme or arrangement’. Doing the latter is a common error that causes duplication of the same scheme and can lead to unnecessary penalties.
- Not filing in good time and failing to file nil returns
If there has been no share plan activity or ‘reportable events’ during the tax year 2025/2026, you must file a nil return. Failure to do so could result in penalties.
Remember: The deadline for reporting Annual UK Share Plan filings is 6 July 2026.
- Failing to correctly cease a scheme
To cease a scheme, select ‘View schemes and arrangements’, then select the relevant scheme and choose the option ‘End of year returns. You must then click ‘Provide a final date of event’ and enter the date. This can only be completed by the company and not an ERS agent.
- ERS online access and uploading templates
You should not attempt to alter the template in any way. Any changes to the template, including adjusting the formatting, or deleting columns or tabs will prevent you from uploading the template to the gateway. You will receive an error message if this is the case.
Are there penalties for late filing?
Missing the 6 July 2026 deadline can result in escalating penalties:
- £100 initial penalty per return
- £300 additional penalty after 3 months
- £300 additional penalty after 6 months
- £10 per day after 9 months
Late or incorrect filings may also result in the loss of tax advantages for both employers and employees.
How can Abbiss Cadres help me with my share plan reporting?
Abbiss Cadres provides end-to-end support for UK share plan reporting and ERS compliance, including:
- Registration of new share plans with HMRC
- Self-certification of tax-advantaged schemes
- Preparation and submission of ERS returns
- Review of existing reporting processes
- Advice on international share plan complexities
- Data protection and compliance support
We can also provide practical training sessions and live walkthroughs of the HMRC reporting system.
Get expert support
If you need support with UK share plan reporting in 2026, or want to ensure your processes are fully compliant ahead of the deadline, our specialists are here to help.
Get in touch with Abbiss Cadres today to discuss your requirements.
