ERSM140030 - Reporting requirements - Form 42

Do you need to fill in a Form 42?

If you have been issued with a Form 42 and you have no events to report you must still complete sections 5 and 6 on page 12 of the form and return it to the Employee Shares and Securities Unit at the address shown on the form (see ERSM10040).

If you have not been issued with a Form 42 and you have no events to report you do not need to complete a form.

If you have not been issued with a Form 42 and you have events to report you must complete the appropriate sections of the form and return it to the Employee Shares and Securities Unit. A copy of the form is available at www.hmrc.gov.uk/shareschemes/ann-app-schemes.htm under the heading 'unapproved scheme forms'.

Where there have been reportable events in a tax year ending 5 April a report must be made to HMRC before 7 July following the end of the tax year. For example, if a reportable event has arisen in the tax year ended 5 April 2006 the report must be made before 7 July 2006.