The Employee Share Ownership Centre
Government, industry body & member reports and briefings
The concept of employee share ownership has traditionally enjoyed cross-party support.
HMRC maintains a detailed resource website on employee share schemes. This page contains links to more detailed guidance on each of the four share schemes which enjoy tax & NIC advantages. The latest annual statistics for employee share schemes alongside HMRC’s commentary can be found here. Why not read the ESOP Centre’s analysis of these statistics?
Recently employee share schemes have been the subject of several governmental reviews:
- In September 2011 BIS launced a discussion paper on executive reward
- The All-Party Parliamentary Group on employee ownership’s report on the role of employee ownership in the public sector (89)
- The APPG’s earlier report on employee ownership changing the face of business (87)
- HMRC reviewed the Enterprise Managment Incentive in 2008 and gave it a clean bill of health
- This report gives a summary of HMRC’s review of the other tax advantaged share schemes
The Office of Tax Simplification announced in 2011 that it would conduct a review of employee share schemes. The ESOP Centre played a key role in bringing this review about and sits on the OTS’s consultative committee. Keep up to date with the latest news here.
Read the latest ABI guidelines on executive reward, published in September 2011, including employee share schemes.
Our latest industry report is the Financial Education in the Workplace: the Moneyinmind report, published by Money in Mind.
