SAYE—valuation and compliance

SAYE—valuation and compliance guidance:

UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7 and the relevant...

Practice Note

HMRC consists of specialist departments dealing with specific areas of employment related securities (ERS) and share schemes. The specific HMRC department to contact...

Practice Note

This note covers the following topics: • the law governing save as you earn (SAYE) scheme self-certification, registration and filing requirements • the HMRC approval...

Practice Note

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) Act 2003 (ITEPA...

Practice Note