Form 42: annual reporting obligations for employee securities (except tax-favoured arrangements)

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

Companies have an obligation to provide information to HM Revenue & Customs (HMRC) regarding "reportable events" in relation to all kinds of "employment-related securities" and "employment-related securities options".

HMRC provide separate annual return forms for each type of tax favoured arrangement and one return form for all non-tax favoured arrangements. This practice note focuses on form 42, which is the return form employers must use to make returns about non-tax favoured employment-related securities and employment-related securities options.

PLC Share Schemes & Incentives

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Resource ID: 4-356-4990
Products: PLC UK Share Schemes & Incentives
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"Ask the Team": tax year end reporting for share plans "Ask the Team": tax year end reporting for share plans (http://crossborder.practicallaw.com/topic8-386-3831)
'Ask the Team': Do I really need to report employees' independent share purchases on form 42? 'Ask the Team': Do I really need to report employees' independent share purchases on form 42? (http://crossborder.practicallaw.com/topic1-368-0972)
HMRC confirms withdrawal of online filing of share scheme information returns from 1 April 2010 HMRC confirms withdrawal of online filing of share scheme information returns from 1 April 2010 (http://crossborder.practicallaw.com/topic8-501-8859)
HMRC revises Form 42 Guidance Notes HMRC revises Form 42 Guidance Notes (http://crossborder.practicallaw.com/topic5-374-2015)
Share schemes annual returns (including form 42): filing deadline is 6 July 2012 Share schemes annual returns (including form 42): filing deadline is 6 July 2012 (http://crossborder.practicallaw.com/topic7-519-6814)
Share schemes returns (including Form 42): deadline is 6 July 2009 Share schemes returns (including Form 42): deadline is 6 July 2009 (http://crossborder.practicallaw.com/topic1-386-2019)
Share schemes returns (including Form 42): deadline is 6 July 2011 Share schemes returns (including Form 42): deadline is 6 July 2011 (http://crossborder.practicallaw.com/topic2-506-0436)

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