HMRC has announced revised bonus rates that apply to save as you earn employee share option scheme contracts taken out on or after 12 September 2010. The bonus rate for three-year schemes remains unchanged at 0%, while the rate for five-year schemes is reduced to 0.59% (0.9 x monthly payments). The bonus rate for extended seven-year schemes is reduced to 1.15% (3.2 x monthly payments).
HMRC has announced revised bonus rates that apply to save as you earn employee share option scheme contracts taken out on or after 12 September 2010. The bonus rate for three-year schemes remains unchanged at 0%, while the rate for five-year schemes is reduced to 0.59% (0.9 x monthly payments). The bonus rate for extended seven-year schemes is reduced to 1.15% (3.2 x monthly payments).