Policy paper

Employee share schemes: simplification of the rules

This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Employee share schemes: simplification of the rules

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Draft clause 10

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Draft explanatory notes clause 10

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Draft clause 11

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Draft explanatory notes clause 11

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Details

This legislation will give effect to a number of changes to the rules for employment related securities (ERS) and ERS options. These simplify and clarify the law as well as making some minor technical corrections.

Published 9 December 2015