Jurisdiction(s):
United Kingdom

Key definition

Annual return definition

What does Annual return mean? In practice, “annual return” is used in two senses. Investment: a descriptive measure of 12‑month investment performance, generally calculated as total return (dividends plus capital gains/losses) and typically excluding transaction costs and taxes. Common in investment agreements and disclosures; not defined by statute. Company filings: - United Kingdom (England & Wales, Scotland and Northern Ireland): the former Companies Act 2006 “annual return” was replaced on 30 June 2016 by the confirmation statement (form CS01) filed at Companies House (Registrar of Companies) under section 853A CA 2006. It confirms up‑to‑date particulars of directors, any company secretary, registered office, share capital and...

UK ERS share schemes: HMRC registration, self-certification and annual returns - deadlines, penalties and FAQs for CSOP, SAYE, SIP, EMI and Other arrangements

Published by a LexisNexis Share Incentives expert

Practice notes

The regime introduced in 2014

From 6 April 2014, companies have been required to:

register employee share schemes with HMRC online by the relevant deadlines
self-certify tax-advantaged employee share schemes during online registration, reflecting the end of HMRC’s approval regime from 6 April 2014
submit annual HMRC employee share scheme returns online by 6 July each year

Completion of online registration is necessary before filing annual returns and, for tax‑advantaged plans, to maintain the tax benefits. Electronic submissions replaced the previous paper-based returns.

Further information

For details of the legislative provisions on filing and registration for each employee share plan, see Practice Notes:

EMI—HMRC annual return
CSOP—self certification, registration and filing requirements
Self-certification, registration and filing requirements for SIPs and SAYE schemes
HMRC annual return filing requirements for SIPs and SAYE schemes
Employment-related securities—reporting obligations

For information on reporting obligations relating to non-employees, see Q&A: If a company grants an option over its own shares to a non-employee...

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Jeremy Edwards

Baker McKenzie

Jeremy has 18 years' experience as an employee benefits lawyer and 2 years experience as a corporate lawyer. Jeremy advises on all aspects of employee share plans, executive compensation and the taxation of employees. Jeremy has substantial UK experience, including implementing plans for UK listed companies, advising on UK tax issues and dealing with share plans in the context of corporate transactions. Jeremy also has extensive experience in connection with the implementation of share plans globally and working with multinational clients....

Web page updated on 27/05/2026

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