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This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Find out how much Income Tax and National Insurance contributions to pay on sporting testimonial income.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
Arweiniad i unig fasnachwyr, landlordiaid ac asiantau gofrestru’n gynnar i ddefnyddio ffordd newydd CThEF o roi gwybod am incwm a threuliau hunangyflogaeth ac eiddo ar gyfer y flwyddyn dreth 2025 i 2026.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Find out about changes to the cleansing mixed funds rules from 6 April 2017.
Find out whether you'll be a Welsh taxpayer if you move to or from Wales, have more than one home or have no home.
Don’t include personal or financial information like your National Insurance number or credit card details.
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