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Check for file formatting errors and to submit annual returns for employment related securities (ERS) schemes and arrangements.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Updates about Employment Related Securities, including tax advantaged employee share schemes.
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out about the announced changes to the Company Share Option Plan (CSOP) scheme and an update on the Save As You Earn (SAYE) bonus rate mechanism review.
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