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Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Your employer may offer you company shares as a reward for working for…
This gives you the option to regularly save and buy shares. If you get…
This is a savings-related share scheme where you can buy shares with your…
This gives you the option to buy up to £60,000 worth of shares from 6…
A company can offer you Enterprise Management Incentives (EMIs) if it has…
To be an employee shareholder, you must own shares in your employer’s…
You can transfer up to £20,000 of employee shares into a stocks and shares…
The ‘gain’ is the profit you make when you sell shares that have increased…
Guidance and forms covering investment schemes. Including venture capital schemes, collective investment schemes and community investment tax relief.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out about current competent person schemes to self-certify certain types of building work if you work in building as an installer.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Tax and reporting rules for employers providing awards for employee suggestions
Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due, published from August 2010 onwards.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Join a competent person scheme to self-certify certain types of building work instead of getting building regulations approval from a council or private inspector - how to join, current schemes
Using deposit protection schemes - the official schemes, information you must give tenants, what happens if you do not protect a deposit, disputes and advice
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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