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Updates: Employee Tax Advantaged Share Scheme User Manual

2024

14 October 2024 published amendments

Enterprise Management Incentives (EMI): Qualifying companies: Independence requirement

Update to guidance to confirm HMRC's view regarding arrangements.

Enterprise Management Incentives (EMI): Qualifying companies: Contents

New link added to Arrangements guidance

2023

30 November 2023 published amendments

Introduction to Tax Advantaged Share Schemes - What we do

Link to Technical Team updated

8 September 2023 published amendments

Enterprise Management Incentives (EMI): Qualifying companies: Advance assurance that a company will qualify for EMI

Paragraph added to notify customers that HMRC will not comment on AA if sale negotiations are ongoing

6 April 2023 published amendments

Enterprise Management Incentives (EMI): Requirements relating to options: Terms of option to be agreed in writing

Amended to reflect EMI admin changes from 6 April 2023.

Amended to reflect EMI admin changes from 6 April 2023.

Enterprise Management Incentives (EMI): Option notifications: Registration & notice of grant of option to HMRC

Amended to reflect EMI admin changes from 6 April 2023.

Amended to reflect EMI admin changes from 6 April 2023.

2022

14 October 2022 published amendments

Enterprise Management Incentives (EMI): Requirements relating to options: Discretion: Examples of acceptable use of discretion

headings updated

table updated as bracket missing

Enterprise Management Incentives (EMI): Requirements relating to options: Examples of unacceptable use of discretion

minor formatting

12 July 2022 published amendments

Introduction to Tax Advantaged Share Schemes - What we do

Contact details added for Share Schemes team for external customers and intranet pages for internal customers.

9 June 2022 published amendments

Schedule 3 SAYE option schemes: Linkage to savings (arrangement): Bonuses and interest

Broken link to SAYE prospectus edited

4 April 2022 published amendments

Enterprise Management Incentives (EMI): Taxation of EMI options: Disqualifying events relating to an employee

to make clear ending of COVID easements from 5 April 2022

22 March 2022 published amendments

Schedule 3 SAYE option schemes: Linkage to Savings (Arrangement): Temporary postponement of contributions

change to reflect covid easements

11 March 2022 published amendments

Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Market value – definition in plan rules

Review date updated

2021

29 March 2021 published amendments

Schedule 3 SAYE option schemes: Linkage to savings (arrangement): Deductions from pay

Update to add coronavirus as a reason for allowing payments to be made by standing order.

2020

2019

19 September 2019 published amendments

Enterprise Management Incentives (EMI): Option notifications: Notifying Errors in options to HMRC

guidance incorrect regarding notification of errors

5 September 2019 published amendments

Enterprise Management Incentives (EMI): Option notifications: Notifying Errors in options to HMRC

Inaccurate text - should be after 9 months of notification to HMRC and not of the granting of an option

10 April 2019 published amendments

Enterprise Management Incentives (EMI): Option notifications: Notifying Errors in options to HMRC

Update to reflect the position as laid out in Bulletin 31.