Form 42

HMRC have published Form 42 (2014) for employment-related securities for the year ended 5 April 2014 say Harris & Co accountants Northampton who, as part of their accountancy services, have experience of setting up Enterprise Management Incentive Schemes for small and medium sized businesses.

Employers who operate non-tax advantaged share schemes should use this form to provide information in relation to reportable events.

The form and accompanying guidance is available from HMRC.