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The QCA Share Schemes Expert Group welcomed the HMRC Employee Shares Scheme team to its quarterly meeting on Thursday 17 May 2018 to discuss the questions that had been posed by both the Expert Group and QCA members.

You can read the Q&As in full here (pdf).

Among the topics discussed were:

  • The composition of the HMRC's employee share schemes team
  • Registrations
  • Save As You Earn (SAYE)
  • Enterprise Management Incentives (EMI)
  • Tax-advantaged plans
  • Thinly traded companies and cashless exercise facilities
  • Form 42 reporting – independent acquisitions of shares by directors and employees of AIM companies

For more information, please contact Callum Anderson at

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