Policy paper

Changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts

This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.

• From: HM Revenue & Customs
• Published: 30 October 2024
• Last updated: 6 November 2024 — See all updates

Documents

Taxation of Employee Ownership Trusts and Employee Benefit Trusts

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Draft legislation (Employee Ownership Trust)

PDF, 274 KB, 7 pages

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Draft legislation (Employee Benefit Trusts)

PDF, 112 KB, 2 pages

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Draft legislation (accessible version of Employee Ownership Trust)

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Draft legislation (accessible version of Employee Benefit Trusts)

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Details

This measure introduces a package of reforms to the taxation of Employee Ownership Trusts and Employee Benefit Trusts. These reforms will prevent opportunities for abuse, ensuring that the regimes remain focused on encouraging employee ownership and rewarding employees. The changes will take effect from 30 October 2024.

Published 30 October 2024
Last updated 6 November 2024 + show all updates

1. 6 November 2024

   Accessible version of draft legislation for Employee Ownership Trust and Employee Benefit Trusts has been added.

2. 30 October 2024

   First published.