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Changes to share schemes in 2014

Major changes are being made to both tax-advantaged and non tax-advantaged share schemes in 2014. For more information, see Practice note, Employee share schemes and Finance Bill 2014: summary of changes.

Self-certification for tax-advantaged share schemes

From 6 April 2014 companies must register and self-certify CSOPs, SIPs and SAYE option schemes.

Online filing for share schemes

From tax year 2014-15, online filing is compulsory for all share schemes annual returns. This article summarises the registration process, the information required to register an arrangement, some of the problems that companies may face and the reporting they need to make going forward.

Books online

Access your favourite English law, Scots law and tax titles from publisher Bloomsbury Professional.

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