The advice focuses on Enterprise Management Incentive (EMI) notifications and some frequently asked questions (FAQs) about the ERS online service following feedback that more help is needed in navigating the ERS service.

Given the 92-day notification time limit for EMI and the fact that notifications can only be made online, HMRC says agents need to plan ahead for EMI notifications when they are using the ERS online service.

EMI notifications can be sent when a client has been set up on PAYE online; the agent is authorised to act on their behalf; and the EMI scheme has been registered.

Agents should be aware that employers must first be registered for PAYE online, as employers, and not their agents, need to register any share schemes or arrangements.

In addition, HMRC stresses that if employers have not used PAYE online before, it can take up to 10 days for an employer to receive their credentials and access PAYE online and they will need to add up to another 10 days if they are not registered with HMRC for taxes.

Agents should also allow enough time for the agent authorisation application process, which can only take place once their client has registered and activated PAYE online, as the code will be sent to their client (the employer) to pass on to them, which can take up to another 10 days.

More details, including the link to the FAQs, are available at https://taxagents.blog.gov.uk/2014/08/28/employment-related-securities-ers-online-service/