TaxPersonal TaxAll-employee share schemes updated

All-employee share schemes updated

The Employee Share Schemes pages of the Inland Revenue have been updated following Royal Assent of the Finance Bill 2000.

The Inland Revenue can now approve all-employee plans that satisfy the relevant legislation and qualifying companies can grant options to qualifying employees under the Enterprise Management Incentives legislation.

National Insurance regulations have also been amended to support the new initiatives.

Inland Revenue website: Shareschemes pages

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