ERSM10040 - Introduction

Various Teams in HMRC comprised of Technical, Operational, Process and Policy colleagues are responsible for the processes that will allow customers to report their transactions to HMRC and pay the right tax in relation to employee shares and securities. Through partnership with HM Treasury, they are also responsible for development of the tax regimes that cover employee shares and securities.

The teams provide policy advice and support to Ministers, technical advice to HMRC offices, and guidance to employers and their advisers in respect of employment-related securities, including the employee share schemes that qualify for tax and NICs advantages. The teams also administer the special provisions that apply to employment-related securities in university spinout companies

Queries can be sent in writing to the following address:

Charities, Savings and International 1

HMRC

BX9 1AU

or email shareschemes@hmrc.gov.uk