the date that a taxing happens to an employee share scheme interest acquired Plan date – by an employee. For an upfront scheme this will be the acquisition date. For a deferred plan this will be the deferring taxing point Amendment indicator indicator to identify whether the Employee data record contains – original amended data. This field must be set to one of the following: O the Employee details data record contains original data that is being reported for the first – time. A the Employee details data record contains amended data that is correcting what has – previously been reported. Record identifier must be set to – A File total record must be the last record on the file. Number of records set equal to the count of all records on the file. That is, it is equal to the count of theidentity data record(s), the Employee data record(s), and the File total record. Number of records on file field must equal the sum of all records on the data file.
Plan date – the date that a taxing happens to an employee share scheme interest acquired by an employee. For an upfront scheme this will be the acquisition date. For a deferred plan this will be the deferring taxing point Amendment indicator – indicator to identify whether the Employee data record contains original amended data. This field must be set to one of the following: O – the Employee details data record contains original data that is being reported for the first time. A – the Employee details data record contains amended data that is correcting what has previously been reported. Record identifier – must be set to A File total record must be the last record on the file. Number of records set equal to the count of all records on the file. That is, it is equal to the count of theidentity data record(s), the Employee data record(s), and the File total record. Number of records on file field must equal the sum of all records on the data file.
Employee_share_scheme_(ESS)_annual_report_specification_tracked_v2_0_0.docx