The following Share Incentives guidance note provides comprehensive and up to date legal information covering:
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC department to contact depends on the particular issue in question.
It used to be that any technical query in regard to tax-advantaged shares schemes and ERS be directed to the Employee Share Schemes Unit (ESSU) and that any technical query relating to enterprise management incentives (EMI) schemes be directed to the Small Company Enterprise Centre (SCEC). However, following Employment Related Securities Bulletin 30 (October 2018), it appears that HMRC is making a concerted effort to re-direct such queries (save for advance assurance applications—see: EMI advance assurance below) through the non-statutory clearance process.
However contrary to this on 30 January 2019, HMRC updated its Contact HMRC page to state that for any general ERS issues including the registration of ERS schemes and arrangements, HMRC should be contacted by phone on 0300 322 7074. In addition, for any technical enquiries on ERS, share schemes and EMI schemes, HMRC can be written to at HM Revenue and Customs Charities, Savings and International 1 BX9 1AU, UK. This was further reinforced in the Employment Related Securities Bulletin 31 (March 2019).
In respect of option notifications appeals and non-online EMI filings (where permitted), these should be made to: HM Revenue & Customs, Charities,
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