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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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…
Tax and reporting rules for employers providing awards for employee suggestions
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.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Find out about the legal background to expenses payments and benefits received by directors and employees.
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