Guidance

Employee Share Trust: introduction to tax issues

This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.

• From: HM Revenue & Customs
• Published: 3 July 2013

Documents

Employee Share Trust – introduction to tax issues

PDF, 50.7 KB, 8 pages

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Details

This guidance introduces the main tax issues associated with using the Employee Share Trust and explains where you can find more detailed guidance published by HM Revenue and Customs.

Published 3 July 2013