Share Schemes: news

What's new

News Archive

29 May

Change in Bonus Rates for SAYE share option schemes
Changes are being made effective from 29 May 2009 to bonus and interest rates for Save As You Earn (SAYE) share option Schemes (sometimes referred to as ‘Sharesave’).

8 April

Share Incentive Plans (SIP) - guidance updated (PDF 315K)
Minor corrections have been made to the detailed SIP guidance for employers and advisors.

2 April

Bradford & Bingley plc
Questions and answers on the tax position of former shareholders in Bradford & Bingley plc and members of employee share schemes.

Revenue and Customs Brief 16/09
This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.

19 March

Employee Share Schemes Manual
We have published a new guidance manual to approved share schemes. This covers only CSOP and SAYE schemes and replaces all stand alone guidance currently published.

26 January

Share Schemes - Information returns for year ending 5 April 2009 (PDF 157K)
Form EMI 40 is now available to download in PDF format.

26 November

Research Report 59
Report on evaluation of Tax-Advantaged All-Employee Share Schemes.

24 November

Share Schemes - Information returns for the year ending 5 April 2009
Forms 34, 35, 39 & 42 are now available to download in PDF format.

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.