UK News

Deadline for UK share plan filings – 6 July 2015

June 2015

The 6 July deadline for making share plan filings to the UK tax authorities (HMRC) is now just over two weeks away.  Any company that operates equity based incentive arrangements for its UK employees will need to make sure the arrangements are registered through HMRC’s online service, and that any reportable events (such as the grant of options or acquisition of shares) have been notified before the deadline.

Access to HMRC’s online service takes time to activate, so any companies that have not already done so should start the registration process as soon as possible.  Penalties may be payable for late filings, and any tax advantaged incentive plans may lose their tax advantages if they are not registered in time.

Further information can be found in our previous updates – here and here.

If you need any assistance with the registration and filing regime, please email Jonathan Fletcher Rogers or call +44 20 3051 5711. 

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