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
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…
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
How to access and use an eVisa: set up a UKVI account, update your details and get a share code to prove your immigration status when you work, rent or travel.
An eVisa is a digital record of: your identity and immigration status -…
You need a UK Visas and Immigration (UKVI) account to access your eVisa.…
You can choose whether to get an eVisa if you have physical proof of your…
Your eVisa shows your identity and immigration status. This includes what…
You must check that your UK Visas and Immigration (UKVI) account and eVisa…
You should keep your personal details and passport or travel document…
You should report an error if: your eVisa details are wrong - for example…
Get help with savings if you're on a low income (Help to Save) - how it works, what you'll get, eligibility, how it affects your benefits and how to apply online.
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
Student finance for most undergraduate and some postgraduate and further education courses starting on or after 1 January 2027. Information about student loans, grants and extra funding to help cover course tuition fees and living costs.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients' pay and tax details, employment history and tax codes.
You do not pay tax on your savings interest if you're on a low income.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
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 and requires JavaScript).