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Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

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Practice notes
Where an employee is granted a share option under a Schedule 3 SAYE option scheme, the employee benefits from the following tax advantages provided...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Jan
Practice notes
The right to exercise save as you earn (SAYE) options is subject to statutory requirements under Schedule 3 of the Income Tax (Earnings and Pensions)...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Jan
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 15th Jan
Practice notes
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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15th Jan
Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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15th Jan
Practice notes
This Practice Note covers the following topics:•the law governing exchange of save as you earn (SAYE) options•exchange of SAYE options◦circumstances...
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15th Jan
Practice notes
This note covers the following topics:•the law governing save as you earn (SAYE) options•what is an SAYE scheme?•what requirements must be met for an...
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15th Jan
Practice notes
This note covers the following topics:•the law governing eligibility for companies to operate a save as you earn (SAYE) scheme•requirements and...
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15th Jan
Practice notes
This Practice Note covers the following topics:•the law governing eligibility to participate in an SAYE scheme•general requirements regarding SAYE...
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15th Jan
Practice notes
This note covers the following topics:•the law governing save as you earn (SAYE) options and corporate events•corporate events which may trigger the...
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15th Jan
Practice notes
This note covers the following topics:•overall requirements for save as you earn (SAYE) schemes and options•the law governing the requirements for...
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15th Jan
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 15th Jan
Practice notes
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 15th Jan
Practice notes
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
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15th Jan
Practice notes
HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC...
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15th Jan
Precedents
[Letter to be printed on company headed paper][Insert name of Company] SAYE share option scheme (the Scheme) Application formYou have been invited to...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 11th Jan
Precedents
This option certificate is based in part on the HMRC precedent and contains the information required to confirm the grant of a save as you earn (SAYE)...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 8th Jan
Precedents
[Letter to be printed on company headed paper][insert date][insert employee’s address][INSERT NAME OF COMPANY] SAYE SHARE OPTION SCHEME (THE...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 8th Jan
Precedents
[INSERT NAME OF COMPANY] SAYE share option scheme (the Scheme)Notice of exercise of optionTo: the [Secretary OR Administrator]Of: [insert address]1I...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 8th Jan
Precedents
[Approved by resolution of the shareholders on [insert date of shareholder approval]]Adopted by the Directors on [insert date of board...
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Produced in partnership with Ian Murphie of Share Plan Partners Ltd 8th Jan

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