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Employee Share Schemes

20 April 2026

HMRC's latest update for employers
HMRC’s latest guidance for employers, which covers, amongst other things, homeworking expenses, workplace benefits relief, Enterprise Management Incentives, voluntary National Insurance contributions abroad and Child Benefit

05 March 2026

Enterprise Management Incentives (EMI)
The tax implications of the targeted share option scheme, EMI

05 March 2026

Enterprise Management Incentives (EMI) changes from April 2026
Enterprise Management Incentives - changes to the scheme thresholds from April 2026

04 March 2026

Savings-related share option schemes
The taxation implications of implementing and running savings-related share option schemes

24 December 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 2 January 2026