Company benefits and share schemes

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Services

• Tax and Employee Share Schemes

  Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives

• Tax on company benefits

  What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare

• Apply for a share valuation for a Share Incentive Plan (VAL230)

  Apply to find out the value of your company's shares if your company operates a Share Incentive Plan (SIP).

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Guidance and regulation

• How to complete P11D and P11D(b)
  • Detailed guide
  • 6 April 2024
  • HM Revenue & Customs

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Research and statistics

• Non-taxable benefits in kind: survey of employees
  • 27 June 2019
  • HM Revenue & Customs
  • Research

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Policy papers and consultations

• Income Tax: Increasing the appropriate percentage for company cars
  • 21 November 2022
  • HM Revenue & Customs
  • Policy paper
• Income Tax changes to benefit charges for vans and the fuel benefit charge for cars and vans
  • 3 March 2021
  • HM Revenue & Customs
  • Policy paper
• Income Tax changes to the van benefit charge and fuel benefit charges for cars and vans from 6 April 2020
  • 11 March 2020
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs