PLC Share Schemes & Incentives useful websites

A list of web sites that are particularly useful for incentives practitioners. (The list of web sites trawled by PLC for incentives-related current awareness is significantly longer.)

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

AIM Rules for Companies: May 2014 (

ABI: December 2009 position paper on executive remuneration

IMA (formerly ABI) principles of remuneration (

ABI Guidelines on Executive Remuneration (superseded December 2009 edition) (

Association of British Insurers (ABI)/National Association of Pension Funds (NAPF) joint statement on best practice for executive contracts and severance (February 2008) (


Combined Code (June 2006 version) (

Combined Code (June 2008 version) ( (replaced by the UK Corporate Governance Code)

Companies Act 2006: Destination Tables (

Companies Act 2006: Origins Tables (

Corporate governance: revised PIRC UK shareholder voting guidelines (2011) (

European Securities and Markets Authority (

Financial Reporting Council: Good Practice Suggestions from the Higgs Report (June 2006) ( (replaced by the Guide on Board Effectiveness: March 2011)

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 (

German Corporate Governance Code (May 2012) (

International Finance Corporation: Global Corporate Governance Forum (

Hermes Corporate Governance Principles (

High Pay Centre

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

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) (2014)

HMRC: Employment related securities manual (ERSM)

HMRC Employment-Related Securities Manual ( (now includes guidance formerly in the HMRC "Schedule 22" FAQs and gradually replacing the Share Schemes Manual)

HMRC extra-statutory concessions (as at April 2012) (

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: Latest documents

HMRC National archive page  (

HMRC Share Schemes Manual (

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 (

HMRC: Trusts

ifs ProShare

Institutional Voting Information Service (

International Accounting Standards Board (

London Stock Exchange News and Events (

National Association of Pensions Funds (NAPF) website

National Association of Pensions Funds (NAPF) corporate governance guidelines (February 2009) (

National Association of Pensions Funds (NAPF): Corporate Governance Policy and Voting Guidelines: Draft (November 2010) (

National Association of Pensions Funds (NAPF): Corporate Governance Policy Voting Guidelines: 2011 amendments

National Association of Pensions Funds (NAPF): Corporate Governance Policy and Voting Guidelines: Complete (November 2011)

Office of Tax Simplification

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


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 California Public Employees' Retirement System (Calpers) (

The Takeover Code (

UK Accounting Standards Board Press Notices (

UK Corporate Governance Code (June 2010) (

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