TRAINING COURSES
CPD Counts towards
CPDACCREDITED2017
Employee shares and share options One day duration
CPD Counts towards
Who is this course aimed at? This course is aimed at practitioners who need to understand how employee share options (and employees holding shares) work, how they fit into an overall benefits package and the practical implications from a taxation and payroll perspective.
What will I learn? This course includes an overview of the nature of shares and share options and why employers might use them as part of a benefits package.
It will explain the difference between unapproved and approved options. It will outline the types of schemes available. The course will analyse the tax treatment of the different schemes.
The course will deal with the practical reporting and filing requirements and changes to HMRC requirements.
Course content l Understanding shares and options m What is a share? m How are shares valued? m What is a share option? m Why give employees shares? l Approved and unapproved share options
Course aims On completion, delegates should be able to:
l Identify what type of share options their company is offering l Understand what is an approved or unapproved share option,
when this status can change and the implications l Process and report if there is a tax/NIC liability l Be aware of deadlines and penalties
m What is an approved share option? m Types of approved share option m EMI m Employee shareholders/rights for shares scheme m CSOP m SAYE m Unapproved options m Effect of employees holding shares l Taxation of share options and grants of shares m When does income tax and NI apply? m When does CGT/entrepreneurs’ relief apply? m When does income tax and NI fall within the PAYE regime l Reporting requirements and taxation elections m S431 elections and their importance m Form 42 and scheme specific filing requirements m Changes to method of filing
“As I am new to the finance industry, I wanted to get a base overview of what shares, awards and the relevant schemes entailed. I found the course documents to provide this and more, and have now begun to identify the relevant schemes and what is expected of them in relation to HMRC requirements, PAYE etc…The course was just what I needed.”
Cornelius Clark, payroll & benefits manager, J O Hambro Capital Management Limited
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Please note that the CIPP continually updates its products and services to ensure that they meet the needs of the industry, therefore content is subject to change without prior notification. Please visit cipp.org.uk for the most up to date information.
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