Companies that offer HMRC-approved employee share schemes must complete the relevant returns by 8 July 2013.
The deadline for sending the enterprise management incentive annual return is 6 July 2013 – which is also the cut-off date for submissions of form 42 by employers with unapproved schemes who experienced reportable events in 2012/13.
Companies that offer HMRC-approved employee share schemes must complete the relevant returns by 8 July 2013.
The deadline for sending the enterprise management incentive annual return is 6 July 2013 – which is also the cut-off date for submissions of form 42 by employers with unapproved schemes who experienced reportable events in 2012/13.
Each return includes guidance notes, but the Revenue recommends that a contact name and telephone number be provided in case HMRC has a query, because it is often easier to resolve minor errors over the phone, according to the department in the latest issue of Employer Bulletin.
Further information and copies of the share scheme returns – which must be submitted on paper – are available on the taxman's site.