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HMRC internal manual

Employment Related Securities Manual


The Employee Shares and Securities Unit

The Employee Shares & Securities Unit (ESSU) is responsible for policy maintenance, technical advice and operational delivery in relation to employee shares and securities and, through the partnership with HM Treasury, for development of the tax regimes that cover employee shares and securities.

The team provides policy advice and support to Ministers, technical advice to HMRC offices, and guidance to employers and their advisers in respect of employment-related securities, including the employee share schemes that qualify for tax and NICs advantages. The team also administers the special provisions that apply to employment-related securities in university spinout companies

The team can be contacted by email: