Enterprise Management Incentives are tax-advantaged share options aimed at small, higher risk companies. Booklet IR2006 has been withdrawn and replaced by an online guide for employees, employers and advisers.

...back to 1 December 2005

Sources:
Enterprise Management Incentives - A guide for employees, employers and advisers

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HMRC has made available a new form EMI1 that must be completed when EMI options are granted to employees.

...back to 17 November 2005

Sources:
Enterprise Management Incentives - New form to notify an option grant

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HMRC has issued new guidance for employees on Share Incentive Plans to replace booklet IR2002 which has been withdrawn. New guidance for employers and advisers is to follow.

...back to 8 September 2005

Sources:
Share Incentive Plans - A guide for employee

The UK Payroll News is sponsored by HRD & Payroll Solutions

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