Share Schemes: news
What's new
10 November
HM Revenue & Customs approval of joint
National Insurance contribution Elections
A statement on what must be contained in a National Insurance contribution
election before HM Revenue & Customs approval can be granted.
31 July
The impact of changes to residence and domicile
rules on the taxation of employment-related securities and options
The impact of changes to residence and domicile rules on the taxation of
employment-related securities and optionse Management Incentives has been
updated to reflect changes brought in by Finance Act 2008.
22 July
Enterprise Management Incentives (EMI)
- guidance updated
The guidance for employers using Enterrpise Management Incentives has been
updated to reflect changes brought in by Finance Act 2008.
SAYE and SIP - Not Ordinarily Resident
employees
Some employers who offer these all employee share schemes may need to change
their scheme rules to ensure that the schemes continue to meet their requirements.
17 July
Extra-Statutory Concession A11 (split year
treatment) and Part 7 ITEPA 2003
Recent discussions have suggested that there is some uncertainty over the
current HMRC view on ESC A11 and its application to Part 7 ITEPA.
9 July
Northern Rock plc
Questions and answers on the tax position of former shareholders in Northern
Rock plc and members of employee share schemes.
8 February
Enterprise Management Incentives
– publication of Research Report 41
HMRC has published the Research Report giving details of the survey of Enterprise
Management Incentives which was undertaken to help HMRC assess use of EMI
and its perceived impact.
30 January
Information returns for the year ending
5 April 2008 (PDF 86K)
Enterprise Management Incentives (EMI) - Form EMI40 (2008). The reporting
requirements have changed. Details of options granted are not required and
if nothing has happened to options in the year only the last page needs
completing.
