Compensation & Benefits: HM Revenue & Customs update Employee Share Schemes User Manual ("ESSUM")
HMRC has published updates to the ESSUM including some useful clarifications on SAYE (“Save As You Earn”) and CSOP (Company Share Option Plan) options.
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.