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
Employment_tax_img9
28 Jun 2019

If a company is operating any tax-advantaged share scheme or arrangement (including EMI), it is required to make an online annual return by 6 July after the end of the...

Employment_tax_img8
28 Jun 2019

The tax rules around company share option plans (CSOPs) are extremely generous, subject to a limit of £30,000 in relation to the total market value of the option shares...

Employment_tax_img
28 Jun 2019

Share awardsAn outright award of employment-related securities (ERS) represents ‘money’s worth’ and is within the meaning of earnings within ITEPA 2003, s 62 and is...

Employment_tax_img4
28 Jun 2019

This guidance note provides practical information about the registration and annual reporting requirements for companies operating non tax-advantaged share plans or...

Employment_tax_img7
28 Jun 2019

Generally, the qualifying conditions that permit employees to benefit from company share option plans (CSOPs) are not difficult to satisfy within the financial limit of...

Employment_tax_img4
28 Jun 2019

Introduced in 1980, these are the oldest HMRC tax-advantaged share schemes still in operation. The legislation originally created Savings-Related Share Option Schemes,...

Employment_tax_img10
28 Jun 2019

OverviewShares or securities may have certain rights to convert into other types of shares or securities on specific events, or may be subject to certain conditions. For...

Employment_tax_img10
28 Jun 2019

In addition to requirements for companies, there are a number of conditions that must be met before employees can benefit from EMI schemes.In order to be an eligible...

Employment_tax_img7
28 Jun 2019

This guidance note provides an overview of the valuation of shares in the context of employee reward.It is strongly recommended that anybody wishing to obtain a formal...

Employment_tax_img9
28 Jun 2019

What is a quoted company?Reference to a quoted company is usually to a company where the shares in the company are listed on the London Stock Exchange, any other...

Latest Guidance
Employment_tax_img9
Employment Tax

If a company is operating any tax-advantaged share scheme or arrangement (including EMI), it is required to make an online annual return by 6 July after the end of the...

Employment_tax_img8
Employment Tax

The tax rules around company share option plans (CSOPs) are extremely generous, subject to a limit of £30,000 in relation to the total market value of the option shares...

Employment_tax_img
Employment Tax

Share awardsAn outright award of employment-related securities (ERS) represents ‘money’s worth’ and is within the meaning of earnings within ITEPA 2003, s 62 and is...

Employment_tax_img4
Employment Tax

This guidance note provides practical information about the registration and annual reporting requirements for companies operating non tax-advantaged share plans or...

Employment_tax_img7
Employment Tax

Generally, the qualifying conditions that permit employees to benefit from company share option plans (CSOPs) are not difficult to satisfy within the financial limit of...

Employment_tax_img4
Employment Tax

Introduced in 1980, these are the oldest HMRC tax-advantaged share schemes still in operation. The legislation originally created Savings-Related Share Option Schemes,...

Employment_tax_img10
Employment Tax

OverviewShares or securities may have certain rights to convert into other types of shares or securities on specific events, or may be subject to certain conditions. For...

Employment_tax_img10
Employment Tax

In addition to requirements for companies, there are a number of conditions that must be met before employees can benefit from EMI schemes.In order to be an eligible...

Employment_tax_img7
Employment Tax

This guidance note provides an overview of the valuation of shares in the context of employee reward.It is strongly recommended that anybody wishing to obtain a formal...

Employment_tax_img9
Employment Tax

What is a quoted company?Reference to a quoted company is usually to a company where the shares in the company are listed on the London Stock Exchange, any other...