Questions and discussion items for meeting between HMRC and Tax Committee of Share Plan Lawyers on 9 July 2014

Subjects for discussion include:


  1. Clawback and malus
  2. HMRC guidance for tax-favoured plans
  3. Set up costs for tax-favoured plans
  4. Market value
  5. 20 day Rule
  6. Questions on Annual Rreturns, both tax-favoured and non-tax favoured
  7. SIP restriction/forfeiture question

Manual-related questions:

  • SIP Manual
  • SAYE Manual
  • CSOP Manual
  • EMI Manual


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Keywords: 20 Day Rule, CGT, Clawback, CSOP, Death, Dividend income, EMI, Financial Reporting Council, Forfeiture, FSA, Malus, PAYE, Qualifying employee, Retirement, SAYE, Self-certification, SIP
Categories: Document archive, HMRC compliant plans, Tax and trust law issues