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Employer Share Plan Reporting

 
Michael Carter Partner and Scott McCrorie Manager KPMG LLP (UK)'s Performance and Reward team discuss share plan reporting
 
Like share plans themselves the annual returns come in a variety of formats: Form 34 (Save As You Earn share option plans) Form 35 (approved company share option plans) Form 39 (share incentive plans) Form 40 (Enterprise Management Incentives) and of course Form 42 (employment-related securities and options provided outside tax-advantaged arrangements).
 
For many types of share plan the filing date this year is 9 July (rather than the usual 6 July) due to the returns being issued after the Easter holiday. For Form 42 the filing date remains 6 July 2007.
 
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