Enterprise management incentives: from 6 April 2023, employers granting EMI options will not be required to include details of restrictions on the shares that can be acquired, or working time declarations. HMRC intends to provide further guidance covering the position for options granted before, but not exercised by, 6 April 2023. From 6 April 2024 (to be legislated in a future Finance Bill) the time limit for notifying HMRC about grants of EMI options will be changed to 6 July following the end of the tax year (rather than 92 days from the date of grant).
SIPs and SAYE consultation: the government is to consult on the share incentive plan and save as you earn scheme, ‘to consider opportunities to improve and simplify the schemes’.
Enterprise management incentives: from 6 April 2023, employers granting EMI options will not be required to include details of restrictions on the shares that can be acquired, or working time declarations. HMRC intends to provide further guidance covering the position for options granted before, but not exercised by, 6 April 2023. From 6 April 2024 (to be legislated in a future Finance Bill) the time limit for notifying HMRC about grants of EMI options will be changed to 6 July following the end of the tax year (rather than 92 days from the date of grant).
SIPs and SAYE consultation: the government is to consult on the share incentive plan and save as you earn scheme, ‘to consider opportunities to improve and simplify the schemes’.
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