HMRC have published Employment Related Securities Bulletin 47 (January 2023).
The bulletin covers:
- Changes to the Employment Related Securities (ERS) end of year return templates from 6 April 2023;
- Company Share Option Plan changes to the share options limit and share class restrictions from April 2023; and
- Update to the ERS guidance.
Related content from Claritax Books
Employee Share Schemes, written by chartered tax adviser and barrister Thomas Dalby, examines the range of official share schemes. The book offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.