HM Revenue & Customs

What is the ERS Service?

The ERS service is a registration and filing service accessed through the PAYE for employers online service.

Employers operating tax advantaged and non-tax advantaged employee share schemes and arrangements need to register all their schemes and arrangements on this service from April 2014. Employers must also self certify that the following schemes meet the relevant legislative requirements to be tax advantaged:

Although tax advantaged, Enterprise Management Incentives (EMI) do not require self certification.

From April 2014 employers must also notify any grant of EMI options via the service.

From April 2015 employers must submit all end of year returns via the ERS service.