Employee shares: avoiding tax, reporting and deal surprises

Employee shares and options can create tax, payroll and reporting obligations even where a business does not operate a formal share plan and no immediate tax is due. Gaps often emerge only when a buyer asks for historic agreements, valuations, section 431 elections and Employment-Related Securities (ERS) returns.

This practical webinar will explain which transactions should prompt an ERS review, what needs to happen before the annual return can be filed, and how businesses can avoid historic issues becoming a problem during a sale or other transaction.

What we will cover

• When shares, options and other securities can give rise to an ERS reporting obligation.
• Why tax treatment, payroll and annual reporting are separate questions, and what evidence should be retained.
• The practical filing process, section 431 elections, and why incomplete ERS records can create additional cost and negotiation during a sale.

Who should attend

Business owners, finance directors and finance teams, HR and reward professionals, company secretaries, in-house legal and tax teams, and advisors supporting privately owned businesses. 

The session will be particularly relevant where employees or directors hold shares or options, or where a sale, funding round or reorganisation is being considered.

Timings and location

Tuesday 13 October 2026

11:00: Webinar starts.
12:00: Webinar ends.

This is a virtual event – you will receive login details upon registration.

Cost

There is no cost to attend this event.

Register here