Budget 2026 – Changes to Employee Share Schemes

Budget 2026 announced that the government will introduce legislation in Finance Bill 2026-27 to make changes to the Company Share Option Plan (CSOP) and Enterprise Management Incentives (EMI) schemes. The CSOP individual option limit will be increased to £120,000 (previously £60,000). The interaction between the CSOP and EMI individual options limits will be removed. The CSOP exercise period will be extended to 15 … Continue reading Budget 2026 – Changes to Employee Share Schemes →

Employer Bulletin: October 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The October 2026 edition of Employer Bulletin includes articles on: PAYE Payrolling … Continue reading Employer Bulletin: October 2026 →

Employer Bulletin: August 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The August 2026 edition of Employer Bulletin includes articles on: PAYE Tax … Continue reading Employer Bulletin: August 2026 →

Employer Bulletin: June 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The June 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: June 2026 →

Employer Bulletin: April 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The April 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: April 2026 →

When NET is not what you think!

What should be one of the most simplest terms in use turns out to be one of the most complicated. Much of the confusion is a result of whose point of view! For what should have such a simple meaning, HM Revenue and Customs (HMRC) have such a different and varying use of the term. … Continue reading When NET is not what you think! →

Deadline missed for employee share schemes?

HMRC have issued information on employment related securities as part of the July 2024 employer bulletin. Employment Related Securities (ERS) Gifts and awards of shares in employer companies, often known as employment related securities (ERS), are commonly used by employers to reward, retain, or provide incentives to employees. Where an employer operates an ERS scheme they should … Continue reading Deadline missed for employee share schemes? →

July 2024 Employer bulletin

HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.the next edition will be published in August 2024. In this edition of the Employer Bulletin there are important updates and information on: PAYE tax calculation repayments PAYE Settlement Agreement calculations 2023 … Continue reading July 2024 Employer bulletin →

STOP notices served on 6 more avoidance schemes

Under the Promoters of Tax Avoidance Schemes (POTAS) regime, HMRC can publish information about promoters of tax avoidance schemes that are subject to a stop notice, and details of the scheme specified in the notice. New stop notices 6 through 11! The most recent update was on 13th April 2023 with the addition of another … Continue reading STOP notices served on 6 more avoidance schemes →