Tag Archives: Finance Bill 2014

The brave new world of “simplified” employee share plans

The parts of the UK Finance Bill relating to share plans came into force yesterday, finally implementing many of the recommendations of the Office of Tax Simplification in this area. The main thrust of the new regime is online registration and self-certification of plans and filing of annual returns, of which more details are given in … Continue Reading

Self-certification of UK tax-advantaged share plans: HMRC muddies the waters

With the 6 April start date for the new self-certification regime for HMRC-approved share plans fast approaching, HMRC have published some helpful amendments to the proposed legislation but have also published new provisions that require further clarification.  Questions remain on how both existing and new plans will be affected.  For more details, read our alert.… Continue Reading

Well, I declare! Self-certification of UK tax-advantaged share plans

If your company operates one of the UK tax-advantaged share plans, you will probably already have heard that new “self-certification” rules are being introduced from 6 April this year, as we reported in our post when the draft Finance Bill was published in December. HMRC have still to announce their final word on the changes, … Continue Reading