How do I contact HMRC with a share schemes related query?

Copyright © 2025 LexisNexis
Published by a LexisNexis Share Incentives expert
Practice notes

How do I contact HMRC with a share schemes related query?

Copyright © 2025 LexisNexis

Published by a LexisNexis Share Incentives expert

Practice notes
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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.

General employment related securities

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 and that any technical query relating to enterprise management incentives (EMI) schemes be directed to the Small Company Enterprise Centre. However, following Employment Related Securities Bulletin 30 (October 2018), it appeared that HMRC was 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. This was reiterated, and more details provided, in Employment Related Securities Bulletin 39 (August 2021).

However, contrary to this, 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

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Securities definition
What does Securities mean?

This is one of the groups of regulated investments defined in the regulated activities order (the other groups being identified as contractually based investments and others).

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