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From 2015, companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through a new online administration regime set up by HM Revenue and Customs (HMRC).
The statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...
This guide was last updated in August 2015.
This guide was last updated in May 2014.
This guide was last updated in October 2012.
This guide is based on UK law. It was last updated in July 2009. Salary sacrifice arrangements have become increasingly common in recent years. They offer clear advantages for employers and some...
This guide is based on UK law. It was last updated in March 2016.