Share Schemes & Incentives useful websites

A list of web sites that are particularly useful for incentives practitioners.

If you would like to suggest further useful websites, you can contact the Practical Law Share Schemes & Incentives professional support team by emailing

AIM Rules for Companies: May 2014 (

IMA (formerly ABI) principles of remuneration (


Companies Act 2006: Destination Tables (

Companies Act 2006: Origins Tables (

Employee Ownership Association

Employee Share Ownership Centre

European Commission: The Promotion of Employee Ownership and Participation

European Securities and Markets Authority (

Financial Reporting Council

Financial Reporting Council: Guide on Board Effectiveness: March 2011

FSA Handbook: LR 9 - Continuing obligations (

FSA Handbook: LR 9 Annex 1 - The Model Code (

FSA Remuneration Code (

Global Equity Organization

Hermes Corporate Governance Principles (

High Pay Centre

HMRC: Beneficial (and notional) loans: table of average and official interest rates (

HMRC: Contacts - GOV.UK

HMRC: CWG2: Further guide to PAYE and National Insurance contributions (2014)

HMRC: CWG5: Class 1A National Insurance contributions on benefits in kind (2014)

HMRC: EBT guidance in the IHT manual

HMRC: Employee Share Schemes User Manual (ESSUM)

HMRC: Employment related securities manual (ERSM)

HMRC: Guidance on salary sacrifice arrangements (

HMRC: Guidance on transfer pricing and employee share schemes (

HMRC: Information about share valuation for EMI options and SIPs (

HMRC: List of recognised stock exchanges (

HMRC/BVCA Memorandum of understanding about the market value of restricted shares held by managers of companies backed by venture capital or private equity investment (

HMRC/BVCA Memorandum of understanding about the market value of restricted carried interest held by managers of venture capital of private equity sponsors (

HMRC: Announcements

HMRC: Consultations

HMRC: Publications

HMRC: Statistics

HMRC: Spotlights

HMRC: National archive page

HMRC: Employment related securities home page (

HMRC: Statements of Practice (issued up to 30 January 2012) (

HMRC: Statistics on use of tax-advantaged share schemes (archived) (

HMRC: Trusts

ifs ProShare

Institutional Voting Information Service (

International Financial Reporting Standards Foundation and International Accounting Standards Board (

National Association of Pensions Funds (NAPF)

NAPF: Corporate Governance Policy and Voting Guidelines 2014/2015 (

Office of Tax Simplification

Paymaster General's statement on Finance Bill 2005 measures regarding anti-avoidance legislation in relation to employment taxes

Pensions & Investment Research Consultants (PIRC)

Organisation for Economic Co-operation and Development (OECD)

Remuneration Consultants Group

TECH 01/09: Chartered Accountants' Institutes' guidance on realised profits and losses (including issues on funding EBTs to buy shares) (

Society of Corporate Secretaries and Governance Professionals (

The Takeover Code (

UK Corporate Governance Code September 2014 (

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