Further to our recent update on the online filing regime for employee benefit schemes, HMRC's ERS online service has encountered some technical difficulties - meaning that some people were unable to submit the required returns by 6 July.

HMRC has written to advisers to confirm that the ERS online service is now live. The deadline for filing annual returns has now been extended to Tuesday 4 August 2015.

It also appears that there is a possibility that those who filed their returns on or before 3 July and who received an on-screen acknowledgement might need to re-submit their returns. HMRC is investigating this and intends to publish an update in due course.