Annual Return Forms for approved and unapproved share schemes
20 January 2014
The following forms have been published on HMRC’s website:
- Form 34 (2014) SAYE option scheme
- Form 35 (2014) Company Share Option Plan (CSOP)
- Form 39 (2014) Share Incentive Plan
- EMI 40 (2014) Enterprise Management Incentives.