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The HMRC form 42 is no longer in use, and has been replaced with the Employment Related Securities scheme.

What was the form 42 used for?

Shares issued to employees or directors through an unapproved share needed to be reported to HMRC using a form 42. Shares are also referred to as securities and most are reportable to HM Revenue & Customs.

The information on this article has been replaced with Employment Related Securities.

 

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