Q&As

Is it necessary to notify HMRC of changes to constituent companies under a tax-advantaged share plan?

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Published on LexisPSL on 09/07/2019

The following Share Incentives Q&A provides comprehensive and up to date legal information covering:

  • Is it necessary to notify HMRC of changes to constituent companies under a tax-advantaged share plan?

Is it necessary to notify HMRC of changes to constituent companies under a tax-advantaged share plan?

Under the old regime, where HMRC approved each new tax-advantaged scheme, companies operating tax-advantaged company share option plans (CSOPs), save as you earn schemes (SAYEs) and share incentive plans (SIPs) were originally obliged to provide HMRC with details of their group companies who had employees

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