Employment Tax Guidance

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Share schemes

Tolley provides this great tax content on share schemes in order that you can provide the most recent and relevant advice.
Latest Guidance
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8 Aug 2019

IntroductionShare Incentive Plans (SIPs), originally known as ‘All Employee Share Ownership Plans’, were introduced at the same time as EMI. Since their introduction, the...

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28 Jun 2019

This guidance note provides practical information about the registration and declaration (also known as ‘self-certification’) requirements for companies operating any of...

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28 Jun 2019

There are a number of different consequences that can arise for employers as a result of introducing and operating employee share incentive arrangements, some beneficial...

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28 Jun 2019

BackgroundTax and National Insurance liabilities on the acquisition of shares and securities must be accounted for through PAYE where the underlying shares are readily...

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28 Jun 2019

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of Enterprise Management Incentives (EMI) schemes. It suggests...

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28 Jun 2019

Share optionsAn employee share option is a right to acquire shares in the company that the employee works for, or sometimes its parent. The option will usually have a...

Employment_tax_img
28 Jun 2019

IntroductionIn order to qualify for the tax breaks that Enterprise Management Incentive (EMI) brings, companies have to meet a number of requirements.The legislation is...

Employment_tax_img
28 Jun 2019

When compared with other tax-advantaged employee share schemes, Enterprise Management Incentive (EMI) has historically been relatively simpler both to set up and...

Employment_tax_img4
28 Jun 2019

Annual returnsCompanies operating a non tax-advantaged share scheme or arrangement which has been registered are required to make an online annual return by 6 July after...

Employment_tax_img8
28 Jun 2019

Brief overviewIf a company (usually referred to as the target) is taken over, anyone holding options, awards or other rights over shares in that company wants to be...

Latest Guidance
Employment_tax_img4
Employment Tax

IntroductionShare Incentive Plans (SIPs), originally known as ‘All Employee Share Ownership Plans’, were introduced at the same time as EMI. Since their introduction, the...

Employment_tax_img6
Employment Tax

This guidance note provides practical information about the registration and declaration (also known as ‘self-certification’) requirements for companies operating any of...

Employment_tax_img9
Employment Tax

There are a number of different consequences that can arise for employers as a result of introducing and operating employee share incentive arrangements, some beneficial...

Employment_tax_img8
Employment Tax

BackgroundTax and National Insurance liabilities on the acquisition of shares and securities must be accounted for through PAYE where the underlying shares are readily...

Employment_tax_img2
Employment Tax

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of Enterprise Management Incentives (EMI) schemes. It suggests...

Employment_tax_img4
Employment Tax

Share optionsAn employee share option is a right to acquire shares in the company that the employee works for, or sometimes its parent. The option will usually have a...

Employment_tax_img
Employment Tax

IntroductionIn order to qualify for the tax breaks that Enterprise Management Incentive (EMI) brings, companies have to meet a number of requirements.The legislation is...

Employment_tax_img
Employment Tax

When compared with other tax-advantaged employee share schemes, Enterprise Management Incentive (EMI) has historically been relatively simpler both to set up and...

Employment_tax_img4
Employment Tax

Annual returnsCompanies operating a non tax-advantaged share scheme or arrangement which has been registered are required to make an online annual return by 6 July after...

Employment_tax_img8
Employment Tax

Brief overviewIf a company (usually referred to as the target) is taken over, anyone holding options, awards or other rights over shares in that company wants to be...