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Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
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.
Use this pre-approved legal document to transfer employer鈥檚 National Insurance liability to a single employee.
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.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.
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.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
Use this pre-approved legal document to transfer employer鈥檚 National Insurance liability to more than one employee.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
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 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.
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 updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
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 ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
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 Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
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