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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27 Jun 2019

Set out below are some general practical points and troubleshooting ideas that may be useful in relation to completing any of the annual report templates required for...

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27 Jun 2019

With four types of tax-advantaged share scheme available (as well as a scheme for employee shareholders), plus numerous other non-advantaged alternatives, it can be...

Employment_tax_img
27 Jun 2019

As part of its monitoring process, HMRC requires employers that operate share schemes to make returns on an annual basis.For reports relating to tax years 2013/14 and...

Employment_tax_img10
27 Jun 2019

In some cases, a company may wish to make outright share awards to its employees rather than granting options. This will normally be the case where it wants employees to...

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27 Jun 2019

OverviewRestricted securities are shares (or other securities, eg loan notes) that are subject to certain restrictions such as risk of forfeiture if performance...

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27 Jun 2019

IntroductionThe accounting requirements for Share Based Payment (SBP) arrangements are set out in the International Accounting Standards (IFRS 2) and the corresponding UK...

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27 Jun 2019

IntroductionUntil 2014/15, a company share option plan (CSOP) was one of the three types of tax-advantaged share schemes that required HMRC approval (the others being...

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27 Jun 2019

This note considers the taxation of partly paid shares and the tax treatment of shares acquired on deferred terms. Although they have a very similar tax treatment they...

Employment_tax_img6
27 Jun 2019

Phantom share schemes are bonus arrangements where the calculation of the reward is measured by improvements in corporate performance.Whilst not technically a share...

Latest Guidance
Employment_tax_img6
Employment Tax

Set out below are some general practical points and troubleshooting ideas that may be useful in relation to completing any of the annual report templates required for...

Employment_tax_img9
Employment Tax

With four types of tax-advantaged share scheme available (as well as a scheme for employee shareholders), plus numerous other non-advantaged alternatives, it can be...

Employment_tax_img
Employment Tax

As part of its monitoring process, HMRC requires employers that operate share schemes to make returns on an annual basis.For reports relating to tax years 2013/14 and...

Employment_tax_img10
Employment Tax

In some cases, a company may wish to make outright share awards to its employees rather than granting options. This will normally be the case where it wants employees to...

Employment_tax_img7
Employment Tax

OverviewRestricted securities are shares (or other securities, eg loan notes) that are subject to certain restrictions such as risk of forfeiture if performance...

Employment_tax_img2
Employment Tax

IntroductionThe accounting requirements for Share Based Payment (SBP) arrangements are set out in the International Accounting Standards (IFRS 2) and the corresponding UK...

Employment_tax_img5
Employment Tax

IntroductionUntil 2014/15, a company share option plan (CSOP) was one of the three types of tax-advantaged share schemes that required HMRC approval (the others being...

Employment_tax_img5
Employment Tax

This note considers the taxation of partly paid shares and the tax treatment of shares acquired on deferred terms. Although they have a very similar tax treatment they...

Employment_tax_img6
Employment Tax

Phantom share schemes are bonus arrangements where the calculation of the reward is measured by improvements in corporate performance.Whilst not technically a share...