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Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Find out about ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
SAYE bonus rates and early leavers rates are calculated in line with the new Bank of England Bank Rate.
Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
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…
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
Check the specimen bank certified SAYE prospectus savings agreement.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out about changes to the valuation agreement period for Enterprise Management Incentive (EMI) options, how to contact HMRC for advice about EMIs and share schemes and HMRC email address changes.
Find out about employment related securities scheme reporting requirements.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Use this pre-approved legal document to transfer employer’s National Insurance liability to a single employee.
Use this pre-approved legal document to transfer employer’s National Insurance liability to more than one employee.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Find out about the review on the Save As You Earn (SAYE) Bonus Rate Mechanism.
Don’t include personal or financial information like your National Insurance number or credit card details.
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