ERSM190010 - Employer Interface

Summary

Guidance on when relief is available to the employer for the costs of providing employment-related securities can be found in the Business Income Manual (BIM).

The following references indicate where the guidance can be found in the BIM, for a more detailed explanation of what these sections cover:-

General guidance on Salaries and remuneration	BIM47100
Timing of relief under FA89/S43	BIM47130
Payment via EBTs and other intermediaries	BIM44575
General guidance on relief for employee share schemes	BIM44000
Relief for Approved share ownership plans falling within ICTA88/Sch4AA	BIM44050
Relief for shares provided under QUESTS	BIM44065
Relief for qualifying shares under FA03/Sch23	BIM44265