tax links
- BVCA/HMRC memorandum of understanding
- HMRC - annual returns for employee share plans
- HMRC - EMI notification form
- HMRC - Employee Share Schemes Unit Manual
- HMRC - Employment Related Securities Manual
- HMRC - Employment-Related Shares & Securities Bulletin - all issues
- HMRC - s.425 election forms
- HMRC - s.430 and s.431 election forms
- HMRC - Share Focus - all issues (Note this is a link to the National Archives. Share Focus was replaced by the Employment-Related Shares & Securities Bulletin)
- HMRC - Share Schemes
- HMRC - Tax and NIC rates
- HMRC - Transfer of employer's NICs election
