This week's edition of Share Incentives weekly highlights includes HMRC’s confirmation that reporting and paying income tax and class 1A NICs via payroll software will be mandatory from April 2026.

This week's edition of Share Incentives weekly highlights includes (1) the King’s Speech 2024, (2) Nationwide Building Society adopted a revised remuneration policy that trebles its executive directors’ potential long term maximum reward opportunity, and (3) two remuneration-related reports published by the European Banking Authority.

This week's edition of Share Incentives weekly highlights includes (1) a reminder of the 6 July filing deadline for annual share schemes returns to HMRC, (2) HMRC’s announcement of a new phased approach to the mandatory payrolling of benefits in kind and (3) a new practical ‘how to’ guide for a UK company to establish a tax-advantaged share incentive plan (SIP) and grant first SIP qualifying awards under it.

This week's edition of Share Incentives weekly highlights includes the CIOT’s response to the government’s consultation on modernising and mandating tax adviser registration with HMRC.

This week's edition of Share Incentives weekly highlights includes (1) the announcement by ISS Governance of its new 2025 benchmark policy updates, (2) the FCA’s publication of its consultation paper on the proposed regulatory framework for the Private Intermittent Securities and Capital Exchange System (PISCES), (3) the Lexis+® UK Practical Guidance and Market Standards Trend Report reflecting on the voting patterns displayed during the 2024 AGM season, (4) HMRC’s publication of minutes of a subgroup meeting on changes to taxation of non-domiciled individuals, and (5) a new Q&A in respect of employee ownership trusts with a corporate trustee.

This week's edition of Share Incentives weekly highlights includes (1) HMRC guidance on the new tax adviser mandatory registration requirement, (2) Lloyds Banking Group announcing its proposed new directors’ remuneration policy, (3) the ATT’swarning that legislation contained in the Finance Bill 2026 in respect of EMI and CSOP options risks creating an ‘unfair’ cliff-edge, and (4) a new Q&A on how HMRC annual share schemes returns should be completed for awards which are net settled or where shares are sold in order to pay for tax due.

This week's edition of Share Incentives weekly highlights includes: (1) a focus on executive pay, as the AGM season continues and (2) a new Q&A which considers whether business asset disposal relief can be available where an EBT trustee is holding shares as bare trustee for an employee.

This week's edition of Share Incentives weekly highlights includes (1) Finance Bill 2026 receiving Royal Assent and (2) updated guidance from the FRC on ‘comply or explain’ reporting under the UK Corporate Governance Code.

This week's edition of Share Incentives weekly highlights includes (1) a CIOT submission to HMRC seeking clarification on the definition of ordinary share capital and fixed rate shares, (2) an investor revolt at Games Workshop, and (3) a new Q&A on whether and how a CSOP option can be structured to only be exercisable on an exit and still benefit from CSOP tax relief.

This week's edition of Share Incentives weekly highlights includes (1) HMRC updating ETASSUM for increased EMI limits and providing guidance in respect of the amendment of existing options, (2) publication of the Money Laundering and Terrorist Financing (Amendment) Regulations 2026, and (3) confirmation in FCA Handbook Notice 139 of an amendment to the employee share scheme prospectus exemption.

This week's edition of Share Incentives weekly highlights includes (1) a final reminder of the 6 July filing deadline for annual share schemes returns to HMRC, (2) news that Wayve, the autonomous driving tech firm, will be offering an employee share sale on PISCES, and (3) Minerva Analytics’ UK Proxy Season Review 2026.

This week's edition of Share Incentives weekly highlights includes a focus on executive pay as the AGM season continues.