HM Revenue and Customs (HMRC) has published templates for organisations to use in order to comply with their online filing responsibilities for employee share plan returns.
All employers need to submit their first annual share plan return for 2014/15 online through HMRC’s pay-as-you-earn (PAYE) online service by 6 July 2015.
The templates can be used by employers throughout the year to gather supporting information for their share-incentive plans (Sip), save as you earn (SAYE), company share option plan and enterprise management incentive (EMI) schemes.
Organisations that wish to build their own template must follow the same structure as the HMRC template and ensure:
- It has the same number of worksheets.
- Each worksheet has the same name as the template worksheets.
- Data is entered in the equivalent cell references.
- Employers submit the whole workbook even if you’re not completing all the sheets.
The templates follow a change to the way both new and existing employee share schemes are administered that HMRC made in April 2014.
Tair Hussain, associate at law firm CMS Cameron McKenna, said: “While organisations can build their own templates for the purposes of supplying the supporting information required as part of the annual return, it would be safer to use the HMRC templates to ensure the correct format is used and there is no missing or incorrect information, which could result in penalties being imposed.
“It also makes sense to start using the templates as and when awards are now made.”
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