Share Schemes: news

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News Archive

31 January 2012

Employment-related securities stakeholder forum
Terms of Reference and minutes of the first meeting of the Earnings-Related Securities Forum now published.

20 January 2012

Change to tax code operated for share-based payments (PDF 46K)
HM Revenue & Customs has published for comment, draft amendments to PAYE (Pay As You Earn) regulations relating to a tax code change for share-based payments made after cessation of employment which have not been included on form P45.

23 December 2011

Share Schemes - Information returns for the year ending 5 April 2012 (PDF 243K)
Form 42 (2012) Employment-related security has now been published.

Share Schemes - Information returns for the year ending 5 April 2012 (PDF 97K)
EMI 40(2012) Enterprise Management Incentives has now been published.

Share Schemes - Information returns for the year ending 5 April 2012 (PDF 150K)
Form 39(2012) Share Incentive Plan has now been published.

22 December 2011

Share Schemes - Information returns for the year ending 5 April 2012 (PDF 225K)
Form 35(2012) Company Share Option Plan (CSOP) has now been published.

Share Schemes - Information returns for the year ending 5 April 2012 (PDF 101K)
Form 34(2012) SAYE Option Scheme has now been published.

25 November 2011

HMRC approved employee share schemes
HM Revenue & Customs (HMRC) are streamlining the share scheme approval process to be able to respond to your applications as quickly as possible.

22 September 2011

Change in bonus rates for SAYE share option schemes
Changes are being made effective from 23 September 2011 to bonus and interest rates for Save As You Earn (SAYE) Share Option Schemes (sometimes referred to as 'Sharesave').

11 August 2011

Change in Bonus Rates for SAYE share option schemes
Changes are being made effective from 12 August 2011 to bonus and interest rates for Save As You Earn (SAYE) share option schemes (sometimes referred to as 'share save').

10 May 2011

Share Incentive Plan specimen - Partnership Share Agreement (PDF 35K)
The Specimen Partnership Share Agreement has been updated to show correct departmental names and change 'wife or husband' to 'spouse or Civil Partner'.

24 February 2011

Change in bonus rates for SAYE Share Option Schemes
Changes are being made effective from 27 February 2011 to bonus and interest rates for Save As You Earn (SAYE) Share Option Schemes (sometimes referred to as 'Sharesave').

21 February 2011

Share Schemes - Information returns for the year ending 5 April 2011 - Form 35 (PDF 96K)
Form 35(2011) is now available to download in PDF format.

9 February 2011

Share Schemes - Information returns for the year ending 5 April 2011 - Form 39 (PDF 125K)
Form 39(2011) is now available to download in PDF format.

26 January 2011

IR177 - Share Incentive Plans and Your Entitlement to Benefits
This leaflet has been updated. It explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.

25 January 2011

Share Schemes - Information returns for the year ending 5 April 2011 - Form 34 (PDF 68K)
Form 34(2011) is now available to download in PDF format.

6 December 2010

Form EMI1 Notice of Option Grant (PDF 59K)
Form EMI1 has been amended to make clear that HM Revenue & Customs (HMRC) must be notified within 92 days of an employee being granted an EMI option. Please do not use any older version of this form as the HMRC address has changed.

Share Schemes - information returns for the year ending 5 April 2011 - Form EMI 40 (PDF 82K)
EMI 40(2011) is now available to download in PDF format.

28 October 2010

Share Schemes - Information returns for the year ending 5 April 2011 - Form 42 (PDF 181K)
Form 42 (2011) is now available to download in PDF format.

10 September 2010

Change in Bonus Rates for SAYE share option schemes: September 2010
Changes are being made effective from 12 September 2010 to bonus and interest rates for Save As You Earn (SAYE) share option schemes (sometimes referred to as 'share save').

21 July 2010

Employee share scheme web pages updated
These pages have been updated by removing out of date material on joint National Insurance contributions elections. The Employment-Related Securities Manual at 170000 now contains all the information about joint National Insurance contributions elections.

14 May 2010

Change in Bonus Rates for SAYE share option schemes
Changes are being made effective from 14 May 2010 to bonus and interest rates for Save As You Earn (SAYE) share option schemes (sometimes referred to as 'share save'.

29 March 2010

Transfer of Employee Shares & Securities Unit (ESSU) administration work to Nottingham
From 6 April 2010 the administrative work of Employee Shares & Securities Unit (ESSU) is being transferred from London to Nottingham.

19 March 2010

Supreme Court judgement given in an employment related shares case
On 3 February 2010, the Supreme Court gave judgment in the long-running case of Grays Timber Products Limited v HMRC.