How to submit an ERS annual return online

Before you start

1. Make sure the scheme is registered with HMRC in the ERS online service.
2. Unless it is a nil return, download and fill in the template for your scheme, or create your own files from HMRC's technical notes.
3. Check your file for errors.

As an employer

You need the Government Gateway user ID and password you used to register the scheme. When you sign in:

1. Go to "View schemes and arrangements".
2. Select the scheme.
3. Select "Submit annual returns" for the tax year.
4. Fill in the information on screen.
5. Upload your completed template.
6. Save a copy of your completed template before you submit.

As an agent

You must be authorised to act for your client. Then:

1. Sign in to your HMRC online services for agents account.
2. Select "All your other services", then "Employment Related Securities (ERS) for Agents".
3. Select "Clients", then the client.
4. Select "View schemes and arrangements", then the scheme.
5. Select "Submit annual returns" for the tax year and follow the steps to upload the file.
6. Save a copy of the completed template before you submit.

Nil returns

When the service asks about reportable events, answer no. There is nothing to upload. See nil returns.

After you submit

You get a confirmation of receipt on screen and can download a submission receipt showing the date and time. Agents need to share the receipt and the completed template with their client.

Making changes

The ERS online service does not save your return, so you cannot open it again. To change it, submit a new end of year return with all the correct details. It replaces the earlier one. For each tax year the service shows the dates of your first and most recent returns.