Looming deadline for filing annual return forms for approved and unapproved share schemes

17 January 2012 |

The annual return forms must be filed by the relevant deadline or a penalty may be imposed by HMRC.

Annual return forms

The following annual return forms for the year ended 5 April 2011 are now available on HMRC’s website.  Please see the Resources section below for links to each of these forms.

•    Form 34 – SAYE Option Scheme

•    Form 35 – CSOP

•    Form 39 – SIP

•    Form EMI40 – EMI

•    Form 42 – Unapproved Schemes

Please note that from 1 April 2010 annual returns can only be submitted on paper and that electronic returns will not be accepted.

The returns should be sent to:

Charity Assets and Residence
Employee Shares & Securities Unit
Nottingham Team
1st Floor, Ferrers House
Castle Meadow Road

Deadline for returning completed forms to HMRC

With the exception of forms EMI40 and 42 the forms are due to be filed 3 months after the date of the notice to file.  As the notice to file is usually sent out immediately following the end of the tax year then the normal filing date is before 7 July.

Form EMI40 is due to be filed before 7 July while form 42 is due to be filed by 6 July, unless form 40 was sent on or after 8 June 2011 in which case it is due to be filed within 30 days of the date of issue.


Links to return forms:

Form 34 – SAYE Option Scheme

Form 35 – CSOP

Form 39 – SIP

Form EMI40 – EMI

Form 42 – Unapproved Schemes

For further information or to discuss the issues raised, please contact Guy Abbiss or Stephen Wright on +44 (0) 20 3051 5711


Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

Related content

13 June 2024
How to apply for certificate of residence in the UK
Where an individual is resident in the UK and has…
29 May 2024
UK Share Plan Reporting 2024: Everything you need to know
The deadline is approaching for the HMRC’s annual return filings…
20 May 2024
Employee Share Plan Reporting 2024: Alerting Your Clients
The UK tax authorities’ (HMRC) submission deadline for annual return…
Subscribe to our newsletter
Stay up to the minute on our latest news and insights?
International reach

We have helped clients meet their HR needs in over 70 countries across five continents.