Change of https://www.gov.uk/government/publications/employee-shares-and-securities-further-guidance-hs305-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: The helpsheet and working sheet for tax year 2025 to 2026 have been added, and the versions for tax year 2020 to 2021 have been removed. [Guidance and regulation]

Showing diff : 2025-04-06 00:32:49.838950054 +00:00..2026-04-05 23:26:01.148863898 +00:00

Guidance

Employment-related shares and securities (Self Assessment helpsheet HS305)

Find out how to work out the taxable amount on your employment-related shares and securities.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20252026 — See all updates

Documents

HS305 Employment-related shares and securities — further guidance (2025)(2026)

HTML

HS305 Working sheets (2025)(2026) — employment-related securities

PDF, 226243 KB, 16 pages

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HS305 Employment-related shares and securities — further guidance (2024)(2025)

HTML

HS305 Working sheets (2024)(2025) — employment-related securities

PDF, 238226 KB, 16 pages

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HS305 Employment-related shares and securities — further guidance (2023)(2024)

HTML

HS305 Working sheets (2023)(2024) — employment-related securities

PDF, 205238 KB, 16 pages

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HS305 Employment-related shares and securities — further guidance (2022)(2023)

HTML

HS305 Working sheets (2022)(2023) — employment-related securities

PDF, 206205 KB, 16 pages

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HS305 Employment-related shares and securities -— further guidance (2021)(2022)

HTML

HS305 Working sheets (2021)(2022) -— employment-related securities

PDF, 204206 KB, 16 pages

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Details

This helpsheet deals with some less common circumstances giving rise to tax liabilities relating to the award or ownership of employment-related shares and securities.

Updates to this page

Published 4 July 2014
Last updated 6 April 20252026 + show all updates

  2. The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2019 to 2020 have been removed.

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Update history

2026-04-06 00:15
The helpsheet and working sheet for tax year 2025 to 2026 have been added, and the versions for tax year 2020 to 2021 have been removed.

2025-04-06 00:15
The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2019 to 2020 have been removed.

2024-04-06 00:15
HS305 Employment-related shares and securities – further guidance (2024) has been added.

2023-04-06 00:15
The helpsheet and working sheet for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

2022-04-06 00:15
The 2021 to 2022 helpsheet and working sheets have been added to the page. The helpsheet and working sheets from 2018 have been removed.