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