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CSOP
Share Schemes – Updated Forms for Year Ending 05 April 2013
HMRC have made available the annual share scheme return forms for the tax year ended 05 April 2013: Save As You Earn (SAYE) – Form 34 Company Share Option Plan (CSOP) – Form 35 Share Incentive Plan (SIP) – Form 39 Enterprise Management Initiatives (EMI) – Form 40 Employment-related Securities – Form 42 Further Information [...]
Tax Simplification
Income Tax and NICs Reform Point 2.52 of the Autumn Statement report said: ‘The Government will wait for further progress on planned operational changes to the tax system before formally consulting on the operational integration of income tax and NICs.’ Comment We had hoped that the Autumn Statement would give us an indication of where [...]
Consultation on Employee Share Schemes
On 06 March 2012, the Office of Tax Simplification (OTS) issued a report to the Chancellor of the Exchequer on Tax Advantaged Share Schemes (TASS). There are four types of TASS: Company Share Option Plans (CSOP) Save As You Earn (SAYE) Share Incentive Plans (SIP) EnterpriseManagement Initiatives (EMI) The OTS recommended a review of the [...]
OTS – Review of Tax Advantaged Employee Share Schemes
On 06 March 2012, the OTS (Office of Tax Simplification) put forward its recommendations to the Chancellor of the Exchequer ahead of his Budget and issued its final report on tax advantaged share schemes (TASS). There are four types of TASS: Company Share Option Plans (CSOP) These are HMRC-approved schemes where an employer may grant [...]
