Introducing Non-Tax Advantaged Share Plans - Impact & Implications

Introduction

Share schemes broadly divide into two categories, tax advantaged and non-tax advantaged.

This virtual classroom session looks at the impact of introducing non-tax advantaged share plans. There are a variety of reasons, notably flexibility and the application of international share plans why companies introduce non-tax advantaged plans.

The session will explore a number of themes including the tax and national insurance implications and will be of interest to anyone who deals with remuneration and employment taxation.

What You Will Learn

This live and interactive session will cover the following:

• Difference between shares and options
• The importance of identifying employment related securities
• How tax is structured on these plans
• Valuation of the shares/options
• Interaction between income tax and capital gains tax
• The use of section 431 elections
• Anti-avoidance rules
• International tax considerations for internationally mobile employees
• National insurance issues
• HMRC reporting

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.