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Taxation, work and welfare
Employee share schemes review
The Office of Tax Simplification has now completed its review of tax advantaged employee share schemes. The review, published on 6th March 2012, sets out both legislative and administrative simplification proposals.
- Press release: Review of tax advantaged employee share schemes
- Review of tax advantaged employee share schemes final report (PDF 1.46MB)
The OTS is now working on the next stage of the review, examining the complexities involved in non tax advantaged (unapproved) share schemes. As part of this, we are conducting a survey of companies that use unapproved employee share schemes. This survey can be accessed using the link below. Please submit your response by Friday 8 June 2012.
Letter from the OTS to the Exchequer Secretary
On 14 June 2011 the OTS wrote to David Gauke, the Exchequer Secretary to the Treasury, proposing three further simplification reviews for this year - pensioner taxation, share schemes, and a project identifying complexity across the tax system.
- Letter from OTS to David Gauke MP (PDF 97KB)
- Press release: Pensioner tax and Share Schemes next areas for simplification
The agreed terms of reference for OTS’ reviews are included in a letter dated 5 July 2011 from the Exchequer Secretary, David Gauke MP, to the OTS.
- Letter from David Gauke MP, to the OTS (PDF 508KB)
- Press release: Tax simplification team to review pensioner taxation and share schemes
Employee share schemes
- Review of Employee Share Schemes committee
- Employee share schemes - TORs for consultative committee (PDF 122KB)
- Unapproved employee share schemes - Terms of reference (PDF 44KB)
- Approved employee share schemes - Terms of reference (PDF 44KB)
- Approved employee share schemes - Committee members (PDF 135 KB)
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