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Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share鈥�
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Check the specimen bank certified SAYE prospectus savings agreement.
Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
If you're transferring your National Insurance to an employee who has a share scheme, use this guidance to format your legal document.
Find out about ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
If you're transferring your National Insurance to employees who have share schemes, this guidance will help format your legal document.
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out about employment related securities scheme reporting requirements.
Find out about changes to the valuation agreement period for Enterprise Management Incentive (EMI) options, how to contact HMRC for advice about EMIs and share schemes and HMRC email address changes.
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
Find out about the announced changes to the Company Share Option Plan (CSOP) scheme and an update on the Save As You Earn (SAYE) bonus rate mechanism review.
Find out about the updated SAYE Bonus Rate Mechanism.
Find out about the review on the Save As You Earn (SAYE) Bonus Rate Mechanism.
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