HMRC re-introduce SAYE (sharesave) bonus and interest rates
HMRC have brought into effect their updates to the mechanism used to calculate Save-As-You-Earn (SAYE) option scheme bonus and interest...
Kathy Granby's Passles
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New HMRC guidance on corporation tax treatment for net settled and cash-cancelled employee share awards
Employers that settle employee share awards using a net settlement method (i.e. using a reduced number of shares) are advised to review
Additional HMRC guidance on EMI option grant requirement which, it seems, hasn’t fallen away in HMRC’s view…
HMRC has published additional guidance on its expectations as to the content of EMI option agreements, which seems to go beyond the...
Government “shake up” of tax-advantaged employee share plans
SAYE plan and SIP review: call for evidence
As part of the Spring Budget 2023, the government announced an intention to review two...
Upcoming deadline for employee share plan returns: 6th July 2023
Companies must file an annual return with HMRC reporting any share or share option activity involving UK employees and directors. The...
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