SolvedERSM190010 | Employer Interface
From HM Revenue & Customs · Employment Related Securities Manual
Summary
Guidance on when relief is available to the employer for the costs of providing employment-related securities can be found in the Business Income Manual (BIM).
The following references indicate where the guidance can be found in the BIM, for a more detailed explanation of what these sections cover:-
| General guidance on Salaries and remuneration | BIM47100 |
| Timing of relief under FA89/S43 | BIM47130 |
| Payment via EBTs and other intermediaries | BIM44575 |
| General guidance on relief for employee share schemes | BIM44000 |
| Relief for Approved share ownership plans falling within ICTA88/Sch4AA | BIM44050 |
| Relief for shares provided under QUESTS | BIM44065 |
| Relief for qualifying shares under FA03/Sch23 | BIM44265 |