HMRC Employment Related Securities Reporting Requirements for 2026

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Understanding the Latest ERS Reporting Guidance

HMRC has recently published Employment Related Securities Bulletin 66, which provides critical updates for employers managing share schemes and mobile workers. This guidance is essential for any business that grants share options or awards shares to staff members who may work across international borders. Staying compliant with these reporting requirements is a vital part of your overall payroll responsibilities.

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Key Changes for Mobile Employees

The bulletin clarifies the position for employees who come to the UK to work on a temporary basis. Generally, a company acting as the host employer in the UK is responsible for filing the end of year return. However, HMRC has introduced specific exemptions for non tax advantaged share schemes. If an employee is a Short Term Business Visitor covered by an EP Appendix 4 arrangement and they are not liable for UK Income Tax or National Insurance, the company may no longer need to report this data.

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Compliance and Your Payroll Strategy

Navigating these complex reporting rules can be challenging for busy business owners. Ensuring that your share scheme data is accurate and submitted on time is crucial to avoid potential penalties. If you are unsure about your reporting obligations, our managed payroll service at sterlingpayrollsolutions.co.uk/services ensures you stay ahead of every HMRC deadline. We provide the expertise needed to manage these intricate requirements, allowing you to focus on growing your business.

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How We Can Support You

At Sterling Payroll Solutions, we specialise in helping businesses in Exeter and beyond manage their payroll compliance with confidence. Our team is well versed in the latest HMRC bulletins and can provide the guidance you need to navigate these reporting changes. If you require hands on support with your payroll processes, book a free consultation with our Exeter payroll bureau at sterlingpayrollsolutions.co.uk/book.

Our team is here to ensure your payroll remains accurate and compliant with the latest regulations. We take the stress out of complex reporting so you can focus on your core business activities.