HM Revenue & Customs

What can I do in the ERS service?

Within the ERS service you can:

All new and existing share schemes and arrangements need to be registered with HMRC in the ERS service. Where you are registering any of the following tax advantaged schemes you will also need to self-certify that they meet the relevant legislative requirements to be tax advantaged:

Although tax advantaged, EMIs do not require self certification.

Where you offer any other type of securities arrangements which are non-tax advantaged, these must also be registered. You can register one 'Other' scheme to cover all of these arrangements or register them individually.