HMRC have published Employment Related Securities Bulletin 49 (March 2023).
The bulletin covers:
- Enterprise Management Incentives changes;
- EMI call for evidence response;
- Call for evidence on Share Incentive Plan and Save As You Earn; and
- April changes to the end of year templates.
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.