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The return form to be filed is dependent on the type of share scheme operated. In some cases this includes the filing of a nil return where no reportable events have taken place during the year in question, but a filing is still required.
Form |
Share Scheme |
| Form ESA |
Restricted Share Units (RSUs) Discounted/Free/Matching Shares Employee Share Purchase Plans (ESPP) Restricted Shares Convertible Securities Forfeitable Shares Phantom Shares Stock Appreciation Rights Growth/Hurdle/Flowering Shares Other Shares |
| Form RSS1 | Unapproved share options and any other rights to acquire shares or assets which are awarded to employees and Directors. |
| Form KEEP1 | KEEP share options. |
| Form ESS1 | Approved Profit Sharing (APSS) schemes. |
| Form SRSO1 | Save As You Earn (SAYE) schemes. |
| Form ESOT1 | Employee Share Ownership Trust (ESOT) schemes. |
The annual return must be filed on or before the 31 March after the end of each tax year. The 2023 annual returns are due to be submitted by 31 March 2024.
At Grant Thornton, our specialist Employer Solutions team have extensive experience in designing and implementing remuneration and reward packages for employees. If you would like to discuss your return filing obligations in relation to existing schemes, please contact a member of our Employers Solutions Team, or your usual Grant Thornton contact.
