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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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19th May
Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent Save as you earn content

Practice notes
SAYE—companies which qualify to operate an SAYE schemeThis note covers the following topics:•the law governing eligibility for companies to operate a...
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3rd Sep
Practice notes
Joint ventures and tax-advantaged share schemesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
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31st Aug
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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26th Aug
Practice notes
SAYE—corporate eventsThis note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events...
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25th Aug
Precedents
SAYE explanatory booklet[INSERT NAME OF COMPANY] SAYE SHARE OPTION SCHEME (THE SCHEME) EXPLANATORY BOOKLETWhat is an SAYE share option scheme?Save As...
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17th Aug
Precedents
Shareholder resolution approving an SAYE scheme for a quoted companyThat:•the [insert name of company] plc [Savings-Related OR Save-As-You-Earn OR...
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Produced in partnership with Sarah Nicholson of Squire Patton Boggs (UK) LLP 16th Aug
Practice notes
SAYE—eligibility to participate in an SAYE schemeThis Practice Note covers the following topics:•the law governing eligibility to participate in an...
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15th Aug
Practice notes
When is an SAYE scheme appropriate?This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company...
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15th Aug
Precedents
Deed of renouncement of optionI, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares...
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15th Aug
Precedents
SAYE share option scheme rules[Approved by resolution of the shareholders on [insert date of shareholder approval]]Adopted by the Directors on [insert...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Precedents
SAYE letter of invitation[Letter to be printed on company headed paper][insert date][insert employee’s address][INSERT NAME OF COMPANY] SAYE SHARE...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Practice notes
SAYE—capital gains tax treatment of optionsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Precedents
Save as you earn (SAYE) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert buyer...
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15th Aug
Precedents
SAYE Option certificateThis option certificate is based in part on the HMRC precedent and contains the information required to confirm the grant of a...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Practice notes
Comparison of the save as you earn (SAYE) scheme provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged Share...
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15th Aug
Practice notes
SAYE—when can options be exercised?The right to exercise save as you earn (SAYE) options is subject to statutory requirements under Schedule 3 of the...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Precedents
SAYE notice of exercise[INSERT NAME OF COMPANY] SAYE share option scheme (the Scheme)Notice of exercise of optionTo: the [Secretary OR...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Practice notes
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
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15th Aug
Precedents
SAYE application form[Letter to be printed on company headed paper][Insert name of Company] SAYE share option scheme (the Scheme) Application formYou...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Aug
Practice notes
SAYE—self-certification, registration and filing requirementsThis note covers the following topics:•the legislation governing SAYE self-certification,...
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15th Aug

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