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
Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments
Your employer can ask you to stay at home or take unpaid leave if there’s…
Rate and length of statutory lay-off pay You’re entitled to guarantee pay…
You could apply for redundancy and claim redundancy pay if you’ve been…
You can take on another job while you’re laid off or on short-time (unless…
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…
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
This guidance explains what the Community Infrastructure Levy is and how it operates.
How to complete supplementary pages CT600A and what information you need to include.
Adapt your technology operations, finance models and cost optimisation techniques to get the most out of the public cloud.
If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
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).