HMRC publishes Employment-Related Shares & Securities Bulletin

22 May 2012 | Alasdair Friend

HMRC has published their first Employment-related Shares & Securities Bulletin which contains details and updates with regard to employment-related securities and tax-advantaged employee share schemes.

The purpose of the Bulletin is for HMRC to communicate updates or items of interest in this area that they wish to bring to your attention promptly. HMRC are welcoming suggestions for future articles although they will not guarantee that they will publish articles on these topics.

The May 2012 issue contains articles on the following:

  • Notification requirements of trustees of a Share Incentive Plan (‘SIP’)
  • Cessation of “association” of companies on a demerger (SIP)
  • Meaning of “the same provision” in pre-emption conditions (SIP)
  • Changes to share schemes approvals process
  • Budget 2012 and consultations
  • Share Schemes Statistics – User Survey

A link to HMRC’s Bulletin is set out in the Resources section below.


HMRC Employment-Related Shares & Securities Bulletin

For further information or to discuss the issues raised, please contact Guy Abbiss or Stephen Wright on +44 (0)20 3051 5711.


Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

The author

Alasdair Friend
Compensation and Benefits
International Assignments
D: +44 (0) 207 036 8385
T: +44 (0) 203 051 5711
F: +44 (0) 203 051 5712

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