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

Documents

Taxation of Employee Ownership Trusts and Employee Benefit Trusts

HTML

Draft legislation (Employee Ownership Trust)

PDF, 274 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation (Employee Benefit Trusts)

PDF, 112 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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