ESSU - Preface
ESSU has operational responsibility for the approval and oversight of Share Schemes fulfilling the requirements of Schedules 2, 3 & 4 of Income Tax (Earnings & Pensions) Act 2003 (ITEPA03). This operational work has three main aspects:
- examination and, where appropriate, approval of new Share Schemes in accordance with statute;
- examination and, where appropriate, approval of amendments to Share Schemes in accordance with statute;
- issue and examination of information returns for approved Share Schemes, and distribution of relevant information to Network tax offices.
- issue and examination of information returns for unapproved arrangements involving shares and securities.
In addition, members of the ESSU deal with enquiries from prospective
and existing approved scheme operators and their professional agents.
This does not extend to advising companies on how to arrange their
tax affairs.
The address of the Share Schemes Unit is:
Room G52
100 Parliament Street
London
SW1A 2BQ
Telephone: 020 7147 2843/2853
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