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This area covers how employers design and run employee incentive schemes and the tax consequences for staff and the business. It includes planning, drafting and registering schemes such as Enterprise Management Incentives (EMI), Company Share Option Plans (CSOPs) and other tax-efficient arrangements, plus the related PAYE, National Insurance and reporting requirements. A solicitor helps with drafting documentation, obtaining HMRC clearance where needed, and making sure schemes comply with UK tax rules when schemes are implemented, amended or wound up.
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