Employee Share Schemes

28 November 2024

Recent changes announced that have an impact on shares schemes and other Employment Related Securities
HMRC’s latest Employment Related Securities bulletin

14 November 2024

Changes to Share Incentive Plans (SIPs)
Employment related securities changes affecting SIPs, which are consequential to the Neonatal Care (Leave and Pay) Act

15 October 2024

Company Share Option Plans (CSOPs)
The nature and tax treatment of approved CSOPs

15 October 2024

Share schemes - latest HMRC guidance
Employment related securities (share schemes) which are used to reward, retain or give incentives to employees, including any tax advantages

02 October 2024

Enterprise Management Incentives (EMI)
The tax implications of the targeted share option scheme, EMI

30 September 2024

Savings-related share option schemes
The taxation implications of implementing and running savings-related share option schemes

08 August 2024

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 16 August 2024

01 August 2024

Share schemes - new HMRC guidance on dividend income and capital gains
When dividend income can be earned without paying tax, how selling or disposing of shares through tax-advantaged schemes impacts capital gains tax and ways to report dividends and capital gains

10 July 2024

Employee Share Scheme statistics
HMRC's latest statistics on the tax-advantaged Employee Share Schemes