29 June 2017
Companies that run share schemes and arrangements for their employees and directors should now be collating the information that is required to populate and file their 2016/17 returns online. The filings are required even if there were no share transactions in the year ended 5 April 2017.
The statutory deadline for filing these share plan reports is 6 July.
However HMRC has announced that the deadline for the year to 5 April 2017 has been extended to 24 August 2017, after which late filing penalties will be charged in the normal way.
This is because HMRC experienced technical problems with its website which prevented companies from filing their annual returns. These issues have been resolved and the service is now working.