Employment Related Securities - administration changes
23 January 2014
HMRC is changing the way both new and existing employee share schemes and arrangements are administered.
The changes affect:
- Enterprise Management Incentives (EMI)
- Company Share Option Plans (CSOP)
- Save As You Earn option schemes (SAYE)
- Share Incentive Plans (SIP)
- any non-tax advantaged arrangements.
If you're an employer operating this type of scheme or arrangement, find out what you need to do by following the link below.