Employee benefit trusts

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Sub Topics We Cover

Disguised remuneration EBT/EOT—basic principles and set-up EBT/EOT—tax treatment

Latest Share Incentives News

Share Incentives weekly highlights—10 April 2025

Share Incentives weekly highlights—10 April 2025

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—10 April 2025

Share Incentives weekly highlights—3 April 2025

Share Incentives weekly highlights—3 April 2025

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—3 April 2025

Share Incentives weekly highlights—27 March 2025

Share Incentives weekly highlights—27 March 2025

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—27 March 2025

Spring Statement 2025—Tax analysis

Spring Statement 2025—Tax analysis

The following Tax news provides comprehensive and up to date legal information on Spring Statement 2025—Tax analysis

Featured Share Incentives content

How do I contact HMRC with a share schemes related query?

How do I contact HMRC with a share schemes related query?

How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...

Malus and clawback

Malus and clawback

Malus and clawbackThe use of malus and clawbackThe concept of withholding or even recovering value from executives if a material adverse event occurs...

Tax implications of salary sacrifice

Tax implications of salary sacrifice

Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...

Corporation tax relief and employee share schemes

Corporation tax relief and employee share schemes

Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...

Practice notes

Underwater share options

Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...
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2nd Mar
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Q&As

What happens to restricted stock units or stock options that have vested during an employee's notice period (assuming the employee is still employed at the vesting date)?

What happens to restricted stock units or stock options that have vested during an employee's notice period (assuming the employee is still employed...
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1st Mar
Practice notes

Comparison of UK and US share incentive arrangements

Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard
28th Mar
Practice notes

Nil paid shares and partly paid shares—practical considerations

Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...
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2nd Mar
Practice notes

Growth shares—practical examples and comparisons with options

Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...
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2nd Mar
Practice notes

What is a long-term incentive plan?

What is a long-term incentive plan?A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive...
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Produced in partnership with Jeremy Edwards of Baker McKenzie
28th Mar
Practice notes

Unapproved share options—tax treatment

Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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1st Mar
Practice notes

EMI—HMRC annual return

EMI—HMRC annual returnThis Practice Note details the following:•the EMI annual return form•the pre-registration and timing of completion of the annual...
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1st Mar
Practice notes

Employee share schemes—dealing with leavers

Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...
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Produced in partnership with Jenny Wheater of Duane Morris LLP
2nd Mar
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Practice notes

An introduction to deferred share bonus plans

An introduction to deferred share bonus plansDeferred share bonus: key elementsDeferred share bonus plans are typically constituted by the following...
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Produced in partnership with Jeremy Glover (Share Schemes)
28th Mar
Practice notes

Implementing share plans—ways to manage dilution of existing shareholders

Implementing share plans—ways to manage dilution of existing shareholdersWhat is share dilution?Share dilution happens when a company issues...
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2nd Mar
Precedents

Notice of exercise of option

Notice of exercise of optionThe Company Secretary[insert date of letter][insert name of company who granted the option] (Company)[[insert address of...
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2nd Mar
Practice notes

Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409A

Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409ARelevance of non-qualified deferred...
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Produced in partnership with Michael Falk of Kirkland & Ellis LLP and Sherene Awad Jodrey of Aon plc
2nd Mar
Practice notes

What is a SIP?

What is a SIP?This Practice Note provides an introduction to the HMRC tax-advantaged share incentive plan (SIP). It provides a summary of:•the types...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard
28th Mar
Practice notes

Long-term incentive plans—benefits and issues

Long-term incentive plans—benefits and issuesA long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe...
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Produced in partnership with Gill Parnell of Baker McKenzie and Jeremy Edwards of Baker McKenzie
28th Mar
Practice notes

EMI valuations for EMI schemes

EMI valuations for EMI schemesRestricted shares and EMI valuationsRestricted shares are shares which are subject to any restrictions described in...
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1st Mar

Popular documents

Employee benefit trusts and corporate transactions

Employee benefit trusts and corporate transactionsFORTHCOMING CHANGE: On 18 July 2023, the government published a consultation on the use and effectiveness of the employee benefit trust (EBT) regime. The stated aim of the consultation is to ensure that the tax regime for EBTs remains focused on the

What is an employee benefit trust?

What is an employee benefit trust?FORTHCOMING CHANGE: On 18 July 2023, the government published a consultation on the use and effectiveness of the employee benefit trust (EBT) regime. The stated aim of the consultation is to ensure that the tax regime for EBTs remains focused on the objectives of

Employee benefit trusts and inheritance tax considerations

Employee benefit trusts and inheritance tax considerationsFORTHCOMING CHANGE: On 18 July 2023, the government published a consultation on the use and effectiveness of the employee benefit trust (EBT) regime. The stated aim of the consultation is to ensure that the tax regime for EBTs remains focused

Examining common disguised remuneration scenarios in share schemes

Examining common disguised remuneration scenarios in share schemesDisguised remuneration and share schemesHMRC has, for many years, sought to ensure that the rewards gained from employment are subject to income tax and National Insurance contributions (NICs) deducted by employers through the pay as