All posts by Catherine Merry

In order to qualify for the beneficial EMI tax regime, an EMI option must be notified to HM Revenue & Customs within 92 days.  To date, this has been done by post using the Form EMI1.  This is set to change from 6 April 2014 and employers who grant EMI options must use a new online procedure.  In … Continue reading Changes affecting EMI options – are you ready?

The way in which employers must report share-based remuneration to HM Revenue & Customs is changing – almost everything will need to be filed online.  In addition, HMRC will cease to approve certain share plan arrangements, putting the obligation on employers to “self-certify”.  The changes affect all employers whose employees or directors hold shares or … Continue reading Changes to the administration of share-based remuneration