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United KingdomGOV.UK

Ended ERS schemes must still file outstanding returns by 6 July

Ceasing the scheme is not enough: file every outstanding ERS return, nil returns included, by 6 July after the tax year or face an automatic £100 penalty and escalating charges.

By Taxxa AI OyPublished 22 October 2026

Tax

Industry: Across industries

Administrators who registered an employment related securities (ERS) scheme in error, or whose scheme is no longer operating, should cease the scheme through the ERS online service. Ceasing the scheme does not end filing duties on its ownGOV: where a final event date has been entered, any outstanding ERS returns for the scheme must still be submitted, including a nil return where there is nothing to report, by 6 JulyGOV following the end of the tax year.GOV

The return window for each tax year runs from 6 April to 6 July.GOV An administrator whose final event date fell on 5 February 2024, for example, must submit the ERS annual return for the 2023 to 2024 tax year, nil return included where applicable, between 6 April 2024 and 6 July 2024. A return filed after the 6 July due date attracts a late filing penaltyGOV, and HMRC sends no reminder before the deadline. Liability stays with the administrator even where an agent files on their behalf.

To record that a scheme has ended, the administrator signs in to HMRC Online Services for employers with the Government Gateway credentials used to notify the scheme, chooses the Employment related Securities card, selects Register or view your schemes and arrangements and then View schemes and arrangements, opens the scheme to be ended, selects End of year returns and Provide a date of final event, and enters the date the scheme stopped. Once the final event date is entered, the outstanding return or nil return for the ceased scheme should be filed promptly; doing so can limit further penalties, including where a penalty is being appealed.

The standard penalty sequence starts with an automatic £100 charge where the end-of-year ERS return or nil return is not submitted by 6 July.GOV A further automatic £300 applies at three months after the deadline and another £300 at six months, with daily penalties of £10 a day available from nine months after the deadline. Appeals are accepted only after reporting obligations have been met, and a penalty may be cancelled or amended only where a reasonable excuse applied and the return followed without unreasonable delay once it ceased.

Every ERS scheme must remain linked to a live employer PAYE scheme, so an employer closing its PAYE scheme may also need to end its ERS scheme. Agents can view and file returns on registered ERS schemes but cannot register or end a scheme for the administrator, and an administrator closing both schemes needs to handle the PAYE closure separately.

The duties sit under the employment-related securities reporting framework operated through the ERS online service, with late-filing penalties applied under HMRC's employment-related securities penalty rules.

Enter the final event date for the ended ERS scheme and submit any outstanding ERS returns, nil returns included, by 6 July following the end of the tax year.

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