Deadline for filing annual return forms for approved and unapproved share plans

Posted on 2nd January, 2012
, in UK 

Estimated reading time 2 minutes

The annual return forms must be filed by the relevant deadline or a penalty may be imposed by HMRC.

Annual Return forms

The following annual return forms for the year ended 5 April 2012 are now available on HMRC’s website.  Please see the Resources section below for links to each of these forms.

  • Form 34 - SAYE Option Scheme
  • Form 35 - CSOP
  • Form 39 – SIP
  • Form EMI40 – EMI
  • Form 42 – Unapproved Schemes

Deadline for returning completed forms to HMRC

With the exception of forms EMI40 and 42, the annual returns are due to be filed 3 months after the date of the notice to file.  As the notice to file is usually sent out immediately following the end of the tax year, the normal filing date is before 7 July.

Form EMI40 is due to be filed before 7 July while form 42 is due to be filed by 6 July, unless it was sent on or after 8 June 2012, in which case it is due to be filed within 30 days of the date of issue, as shown on the form.


Links to return forms:

SAYE Option Scheme - form 34 (2012)
Company Share Option Plan (CSOP) - form 35 (2012)
Share Incentive Plan (SIP) - form 39 (2012)
Enterprise Management Incentives (EMI) - form EMI40 (2012)
Employment-related securities - form 42 (2012)

For further information or to discuss the issues raised, please contact Guy Abbiss or Stephen Wright on +44 (0) 20 3051 5711.