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Updates: Employee Tax Advantaged Share Scheme User Manual

2025

2 June 2025 published amendments

Schedule 2 share incentive plan (SIP): Supplementary and defined terms: SIP specimen partnership share agreement

Embedded content of partnership share agreement specimen document within page and amended it to reflect neonatal care pay.

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 바카라 사이트“ 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.