Form 42
Form 42 is an annual tax information return form. It is used by employers to provide HM Revenue & Customs with details of certain securities (including shares) and securities options (including share options) acquired by employees in a particular tax year. The relevant securities and options are those acquired outside any of the statutory tax-favoured types of share incentives, for each of which there is a separate annual return form. Details of various taxable events relating to securities and options also need to be reported on Form 42, such as restricted securities and convertible securities taxable events and the exercise of unapproved (non-tax-favoured) securities options.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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