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Save as You Earn
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 [...]
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 [...]
