We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
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…
Statements of Insolvency Practice are issued to licensed insolvency practitioners, and aim to maintain high standards in insolvency work.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share Scheme User Manual.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Development of a standard approach for AI and autonomy in networked multi-sensor systems in security and defence.
This guidance is on a Union making an application to be recognised for collective bargaining
This report looks at how foundations can do the most good through total impact – looking at and planning the impact of all their activities.
Find out about the SFI actions for integrated pest management, what land is eligible for each action, and what you need to do to get paid.
Apply to find out the value of your company's shares if your company operates a Share Incentive Plan (SIP).
Employer's responsibilities during the process of union recognition.
Find out about the SFI actions for soils, what land is eligible for each action, and what you need to do to get paid.
Find out what income you need to include in your tax credits claim or renewal.
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).