Employee shareholder guidance

Posted on 07 Mar 2013
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HMRC have published guidance on tax rules that apply to the employee shareholder status, a new employment status, available from 1 September 2013, reports Harris & Co chartered accountants.

Employee shareholders have different employment rights to employees, and are awarded at least £2,000 worth of shares in their employer or a parent company.

The guidance covers the special tax rules for shares received under an employee shareholder agreement, which will apply from the launch of the new employment status on 1 September 2013.

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