The following Corporate guidance note provides comprehensive and up to date legal information covering:
Various income tax and national insurance contributions (NICs) charges can arise for an employee or director in relation to the acquisition, ownership or disposal of employment-related securities. Associated PAYE and NICs obligations can also arise for the employing company.
A security (which includes shares, debt, derivatives and interests in investment partnerships) will be an employment-related security where the right or opportunity to acquire the securities (or interest in securities) is:
available by reason of an employment of the person acquiring the securities (or interest) or any other person, or
made available by a person's employer (or a person connected with a person's employer) (the deeming provision) unless such right or opportunit
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