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
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
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 how to account for VAT schemes on business gifts, samples and promotional schemes.
Your right to buy your council home - including how to apply, who is eligible, discounts available and where to get help and advice.
Advice and support for those who are experiencing or feel at risk of sexual violence and abuse.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Find out about buying a home through shared ownership. Read about who can apply, costs, paying rent, buying more shares and repairing and selling your home.
The UK has secured the best deal India has ever agreed, providing businesses with security and confidence to trade with the fastest-growing economy in the G20.
You can get a free TV licence if you're 75 or over and you get Pension Credit, or a discount if you're blind or in residential care - who qualifies, how to apply
How all state-funded schools in England can get impartial help and advice from Department for Education (DfE) procurement specialists.
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).