From 6 April 2010 the administrative work of Employee Shares & Securities Unit (ESSU) is being transferred from London to Nottingham. All enquiries and correspondence about employee share schemes should be sent to the new address from that date.
The new address and contact details for ESSU administration office are as follows:
Charity Assets and Residence
Employee Shares & Securities Unit
Nottingham Team
1st Floor, Ferrers House
Castle Meadow Road
Nottingham
NG2 1BB
Telephone: 0115 974 1250
E-mail: Shareschemes
HM Revenue & Customs (HMRC) cannot guarantee the security of emails you send or they send to you over the internet. Information sent by email over the internet is not secure and it is at the risk of being intercepted and read by people other than those it was intended for. Any information you send to HMRC by email is at your own risk. If you would like HMRC to reply by email, please confirm in your message that you understand and accept the risks involved.
If you have any doubt about the authenticity of an email you receive which claims to come from HMRC please do not follow any of the links within the email, disclose any personal details or respond to it.
Follow this link to report HMRC related phishing emails
Although notices to file annual returns for 2009-10 (to be issued shortly) will have the 100 Parliament Street ESSU address, please can you send your returns to the new Nottingham address shown above.
The facility to file returns online will be suspended from 1 April 2010, as part of an overhaul of HM Revenue & Customs IT infrastructure. This means the annual share scheme returns can only be submitted in paper format using the prescribed form, and will not be accepted on compact discs, other electronic media or any other format.
There has been an important change to the reporting requirements for the Approved Company Share Option Plan (CSOP - Form 35). On page 4 of the 2009-10 version of the form (Section 5 - Exercise of options) there is an additional category of exercise (reason F). Where reason F applies, you will now need to include full details of options exercised between three and ten years of grant on the return. We will not regard a Form 35 return that does not include details of 'reason F' exercises as a full and complete return and further information will be requested.
