From April 2007, companies will be able to file annual share and share option award returns, e.g. forms 34, 35 39 & 42, over the Internet. HMRC is inviting software developers to develop the capability to file these returns online, within their own products, in the same way as year-end payroll returns. A technical specification is expected to be available in August 2006, supported by a test service from November 2006.

...back to 27 July 2006

Sources:
Notes for Payroll Software Developers

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Booklets IR101 and IR102, written to provide guidance on Company Share Option Plans for employees and employers respectively, have been withdrawn and replaced by online guidance on HMRC's website.

...back to 27 April 2006

Sources:
Approved Company Share Option Plans - Guidance for employers
Approved Company Share Option Plans - Guidance for employees

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We have published today a copy of the revised return Form 42 to be used for the year to 5 April 2006, used by companies to inform HMRC about employment-related shares and securities. Guidance on how to complete the form has also been published. Future plans for the form include making interactive versions available on the annual employer's CD-ROM amd on the HMRC website.

...back to 8 December 2005

Sources:
Employment-related securities - Reporting Requirements and Form 42

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