Policy paper

Changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts

This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.

From:
HM Revenue & Customs
Published
30 October 2024
Last updated
6 November 2024 — See all updates

Documents

Taxation of Employee Ownership Trusts and Employee Benefit Trusts

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Draft legislation (Employee Ownership Trust)

PDF, 274 KB, 7 pages

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Draft legislation (Employee Benefit Trusts)

PDF, 112 KB, 2 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation (accessible version of Employee Ownership Trust)

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Draft legislation (accessible version of Employee Benefit Trusts)

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Details

This measure introduces a package of reforms to the taxation of Employee Ownership Trusts and Employee Benefit Trusts. These reforms will prevent opportunities for abuse, ensuring that the regimes remain focused on encouraging employee ownership and rewarding employees. The changes will take effect from 30 October 2024.

Updates to this page

Published 30 October 2024
Last updated 6 November 2024 + show all updates

  1. Accessible version of draft legislation for Employee Ownership Trust and Employee Benefit Trusts has been added.

  2. First published.

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