The short version
To file a client's ERS annual return, an agent must be authorised for the Employment Related Securities service. HMRC's table of authorisation methods says ERS uses Online Agent Authorisation and has no paper route. HMRC's PAYE for Agents guidance says the employer can also authorise you through its business tax account.
What you need first
HMRC's ERS registration guidance says the agent must apply for an agent services account and then get Online Agent Authorisation to use the ERS online service for the client. HMRC runs ERS for agents as part of its PAYE for Agents online service, which needs an agent reference number and the PAYE for Agents service enrolled on your HMRC online services account.
Request authorisation online
- Sign in to your HMRC online services for agents account.
- Select "Authorise client", then "Request an authorisation".
- Choose the Employment Related Securities service and enter the client's details.
- HMRC posts a letter with an authorisation code to the client within 7 working days.
- The client gives you the code. It usually expires 30 days after the letter is issued; the letter gives the exact date.
- Sign in again, select "Authorise client", then "Enter authorisation code", choose the client and enter the code.
The client then appears on your client list. Each tax service has its own code, so make sure you use the ERS one. Three wrong attempts and you have to start again.
What an ERS agent can and cannot do
| Can | Cannot |
|---|---|
| View the client's registered schemes and arrangements | Register a new scheme |
| Submit annual returns and nil returns | End a scheme or enter its final event date |
| Notify EMI option grants | |
| See when the last return was submitted |
The client has to register and end schemes itself, with its own Government Gateway sign in. GOV.UK says agents should not use a client's HMRC sign in details.
File the return as an agent
- Sign in to HMRC online services for agents.
- Select "All your other services", then "Employment Related Securities (ERS) for Agents".
- Select "Clients", then the client.
- Select "View schemes and arrangements", then the scheme.
- Select "Submit annual returns" for the tax year and follow the steps to upload the file. For a nil return, answer no when asked about reportable events.
- Save a copy of the completed template before you submit.
Afterwards, HMRC says you must give the client a copy of the submission receipt and the completed template. That way the client has its own record of what was filed. See how to submit an ERS return.
Plan for the post
Authorisation depends on a letter reaching the client, so start it well before a deadline. The company stays liable for late filing penalties even if its agent files late. If a client's 2025 to 2026 return is still outstanding, the next £300 penalty is on 6 January 2027; if authorisation will not arrive in time, the client can file the return itself.
For practices filing for several clients
A Share Scheme Return practice licence covers up to 25 client companies for 12 months, for £399. It checks each client's data against HMRC's published rules and builds the return on HMRC's own template, in your browser, without uploading employee data. Checking is free.
Questions
How does an agent get authorised for ERS?
Through Online Agent Authorisation in HMRC online services for agents. HMRC posts an authorisation code to the client, who passes it to the agent. The client can also authorise the agent through its business tax account.
Is there a paper form for ERS agent authorisation?
No. HMRC's table of authorisation methods lists no written route for Employment Related Securities.
Can an agent register or close an ERS scheme?
No. Agents can view schemes and file returns, but only the company can register a scheme or end it.
How long does ERS agent authorisation take?
HMRC posts the code to the client within 7 working days, and the code usually has to be used within 30 days of the letter.
Based on HMRC's published guidance: Register your ERS scheme: agent authorisation. How to use Online Agent Authorisation. How to get authorised as a tax agent. PAYE for Agents online service. Submit returns for ERS. Checked on 2 November 2026. This is general guidance, not tax advice, and HMRC's own pages take priority if they change. Share Scheme Return is not affiliated with HMRC.
Filing for clients?
Check each client's data against HMRC's published rules and build the return on HMRC's own template. Nothing is uploaded, and checking is free.