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United Kingdom
NEWS
UK share incentives: HMRC employment‑related securities returns due 6 July 2026, Convatec remuneration dissent, new option exercise guide, EOT tax updates, and key dates
In this issue: Tax treatment Corporate governance New content Useful information Dates for your diary Weekly highlights from other practice areas Tax treatment Reminder-Annual share schemes returns filing deadline is 6 July 2026 Companies that run either tax-advantaged or non-tax-advantaged employee share schemes where UK participants obtain shares or share-based awards must file an annual return online with HMRC for each scheme. For the 2025–26 tax year, the submission deadline is 6 July 2026, and a return can only be filed if the scheme has already been registered with HMRC. HMRC provides templates, guidance and technical notes setting out the details required. As each scheme type has its own template, care should be taken to select the correct version. Where a registered scheme has no reportable events during the relevant year, a nil return is still...
NEWS
EMI option exercise discretion, performance conditions and eligibility; HMRC tax adviser registration roll-out; ERS 2025–26 filing and consultation deadlines—Share Incentives weekly highlights (16 April 2026)
In this issue: New content Useful information Dates for your diary Weekly highlights from other practice areas New content Q&As Can an enterprise management incentives (EMI) option be structured to be exercised on an exit, whilst also empowering the board—subject to the approval of the shareholders—with additional discretion to permit exercise in other situations? Can EMI scheme rules be amended so that performance conditions are introduced for future option awards, without in any way disturbing options already granted? May a fully listed company lawfully issue EMI options, provided that the other conditions set out in Schedule 5 to ITEPA 2003 are satisfied? Is a company able to grant EMI options to employees who are based outside the UK?... ...
NEWS
UK Share Incentives: EMI thresholds doubled and 15‑year exercise window in force; Northern Ireland exceptions; BPPL working‑time issue; HMRC Manual update, Q&As and deadlines (9 April 2026)
In this issue: EMI Q&As HMRC Manuals tracker Dates for your diary Weekly highlights from other practice areas EMI Reminder: Increased EMI thresholds and period for exercise now apply From 6 April 2026, higher limits and a longer exercise window take effect for most companies qualifying for EMI, following the Finance Act 2026 in practice......
NEWS
UK share incentives update: EMI increases and 15‑year exercise period; HMRC option variation guidance; TRS de minimis; FCA fixes employee scheme prospectus exemption (2 April 2026)
In this issue: EMI Employee benefit trusts Regulatory matters Trackers Dates for your diary Weekly highlights from other practice areas EMI HMRC updates ETASSUM for increased EMI thresholds and period for exercise HMRC has revised the guidance in its Employee Tax Advantaged Share Scheme User Manual to reflect higher thresholds and a longer exercise period, which will take effect for the majority of EMI-eligible companies from 6 April 2026, pursuant to Finance Act 2026, s 13. ETASSUM updated accordingly......
Deferred share bonus plans—overview
What is a deferred share bonus plan?
A deferred share bonus plan sits within the family of long‑term incentive plans (LTIPs) and is usually adopted by quoted companies or businesses in particular sectors (such as the financial services sector). It functions as a hybrid, linking awards that are payable, or may become payable, under an annual bonus scheme with an LTIP. With attention moving away from short‑term, cash‑based reward structures towards share‑based arrangements with a longer horizon, deferred share bonus plans are now broadly utilised, especially by companies with institutional shareholders. There are no statutory requirements governing these arrangements. In general, deferred share bonus plans are put together with the following principal elements: as set out below in outline...
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