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HMRC internal manual

Employment Related Securities Manual

Employer Interface


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