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Employment Related Securities Bulletin 60

HMRC have published Employment Related Securities Bulletin 60. Updates in the Bulletin include:

  • Employer’s National Insurance contributions joint elections changes to the administration process: changes have been made to elections to transfer employer’s NIC to employees who have employment related securities. The elections to transfer NIC to single or multiple employees have been updated and are now pre-approved HMRC legal documents;
  • reminders to submit ERS returns and EMI notifications by 6 July; and
  • changes to employee benefit trusts introduced in FA 2025.

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