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ERS Refiling
M Revenue & Customs (HMRC) recently introduced an online portal for filing annual returns in respect of Employee Share Schemes for the 2014-15 tax year.
However, technical issues forced HMRC to take the system offline for a few days around the filing deadline on 6 July 2015. The system was operational again from 20 July 2015 and a revised deadline was set by HMRC of 5 August 2015. Unfortunately, whilst the issues with the portal have been resolved, any returns that had already been submitted have been lost.
HMRC are now writing to the Company Secretary of all companies who filed their annual return before 20 July 2015 to ask them to refile the return.
It has been confirmed that penalties will not be charged if the refiling happens before 1 January 2016.
Article supplied by Fitzgerald and Law