What it covers
This is the annual return for employment related securities that are not in a tax advantaged scheme. HMRC used to call it "Other". Since 2 November 2026 HMRC's template page calls it "Non-tax advantaged share schemes", and the version 7 template uses the short name Non-TASS. It includes one-off awards or gifts of shares, which GOV.UK says also need a return.
Who must file, and when
- The company secretary, or the person acting as company secretary, must submit an online return by 6 July after the end of the tax year, for each registered non-tax advantaged scheme or arrangement.
- Where an employee is employed by an Employer of Record, the Employer of Record files.
- You register the arrangement by 6 July after the tax year of the first reportable event. For example, if the first event was between 6 April 2025 and 5 April 2026, registration was due by 6 July 2026.
- Once registered, you file a return or a nil return every year until you end it.
When you do not need to file
HMRC's guidance notes say you do not need to report events that would normally be reportable if all of these apply: neither the company nor any company in the same group or under the same ownership is registered for PAYE; the arrangements are not tax advantaged schemes; and the company has no obligation to operate PAYE for the event or for anything else it does.
The guidance also says there is no need to report non-tax advantaged data for a short term business visitor covered by an EP Appendix 4 arrangement, provided no UK Income Tax or National Insurance contributions are due.
The nine sheets
| Version 4 (until 5 April 2027) | Version 7 (from 6 April 2027) | What goes on it |
|---|---|---|
| Other_Grants_V4 | Non-TASS_Grants_V7 | Grants of securities options, including restricted stock units (RSUs) |
| Other_Options_V4 | Non-TASS_Options_V7 | Other option events, including conditional awards |
| Other_Acquisition_V4 | Non-TASS_Acquisition_V7 | Acquisitions of securities |
| Other_RestrictedSecurities_V4 | Non-TASS_Restricted_V7 | Restricted securities, events after acquisition |
| Other_OtherBenefits_V4 | Non-TASS_Other_Benefits_V7 | Other benefits received from securities after acquisition |
| Other_Convertible_V4 | Non-TASS_Convertible_V7 | Convertible securities, events after acquisition |
| Other_Notional_V4 | Non-TASS_Notional_V7 | Discharge of notional loans after acquisition |
| Other_Enhancement_V4 | Non-TASS_Enhancement_V7 | Artificial enhancement of market value after acquisition |
| Other_Sold_V4 | Non-TASS_Sold_V7 | Securities sold for more than market value after acquisition |
We compared the two files: each version 7 sheet has the same number of question columns as its version 4 sheet. Version 7 cannot be submitted before 6 April 2027; from that date HMRC rejects version 4. See HMRC's new version 7 templates.
Rules that get it rejected
- No "N/A". Leave a cell that does not apply blank. "N/A" or "not applicable" gets the return rejected. See N/A entries.
- Money. Pounds sterling to 4 decimal places, rounding up from 5 and down from 4. Convert other currencies with a reputable currency converter. See decimal places.
- Tax avoidance question. Most sheets ask whether the event relates to a disclosable tax avoidance scheme. It is mandatory: enter yes or no. If yes, give the eight digit scheme reference number.
- National Insurance numbers. Use the format QQ123456C. In exceptional cases HMRC allows an alternative reference: TN, then the date of birth as DDMMYY, then X, Y or Z for the reason. See NI numbers.
- Yes and no. Yes, yes or YES and No, no or NO.
- Stock exchanges. AIM and PISCES are not recognised stock exchanges for these questions.
Valuations
HMRC says you do not need to formally agree valuations with HMRC. If a valuation was agreed, enter its reference number, without any CRN prefix. If not, keep records of how the value was reasonably decided.
Where Share Scheme Return fits
Share Scheme Return checks non-tax advantaged arrangement data against the rules in HMRC's published guidance and technical notes and fills in HMRC's current template, in your browser. Checking is free. You then run HMRC's checking service and submit the return yourself.
Questions
What is the Other ERS return now called?
HMRC now calls it the non-tax advantaged share schemes return. The version 7 template, for use from 6 April 2027, uses the short name Non-TASS in its sheet names.
Do I need to file a non-tax advantaged return if the company has no PAYE scheme?
Not if all of HMRC's conditions apply: no company in the group or under the same ownership is registered for PAYE, the arrangements are not tax advantaged, and the company has no obligation to operate PAYE for the event or anything else it does.
Where do RSUs go on the ERS return?
Grants of securities options, including restricted stock units, go on the grants sheet: Other_Grants_V4 now, and Non-TASS_Grants_V7 from 6 April 2027.
Based on HMRC's published guidance: Non-tax advantaged guidance notes, from April 2027. Non-tax advantaged technical note, from April 2027. Non-tax advantaged end of year template (GOV.UK). Register your ERS scheme. ERS bulletin 70 (November 2026). 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.
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