Tax and Reporting Implications of Employment Related Securities (ERS)

Our trainer is a UK Chartered Accountant and Chartered Tax Advisor winning the John Wood Medal in the November 1995 CIOT sitting for the best paper on business taxation.

He was previously Director of Finance and Taxation Programmes at BPP Professional Education and has delivered IFRS, US GAAP, UK Tax and VAT to a multitude of organisations worldwide since 1992.

He has particular experience in delivering bespoke IFRS and US GAAP training programmes to multinationals in the financial services, transport and energy sectors as well as delivering UK tax and VAT update programmes to accounting and law firms.

Our trainer is passionate about training and his enthusiasm ensures that the participants enjoy the learning experience whilst gaining knowledge through their engagement. He encourages you to ask questions and discuss practical issues you might have.

He also provides consultancy services to companies and accounting firms, including provision of tax and VAT advice, reviewing accounting policy manuals and advising on accounting treatments of various transactions.

• Gain a clear understanding of the employment-related securities guidance, including the exceptions that apply to the rules.
• Identify when income tax and national insurance charges arise in connection with employment-related securities.
• Identify what elections can be made to vary the normal tax treatment and in what circumstances this is beneficial or disadvantageous.
• Understand the conditions that must be met for a scheme to be ‘tax-advantaged’, including Sharesave schemes tax, Company Share Option Plans, Enterprise Management Incentive options and Share Incentive Plans.
• Identify what aspects of each scheme the company operates have to be reported in the ERS annual return share schemes.

• Our employment-related securities training course is highly practical and will include multiple examples to assist with understanding the rules.
• It is presented by an independent training professional and can be a completely independent look at the issues raised.
• Please note that this employment-related securities course will encourage participation and allow for all questions and clarifications to be considered.
• We consistently ensure that our employment-related securities training is completely current and relevant.

This employment-related securities course is a ‘must know’ for professionals who deal with the tax compliance of individuals in receipt of ERSs and/or the companies who issue them.

This employment-related securities course is also a ‘nice to know’ for non-tax professionals to understand the tax implications for individuals and companies who are party to ERSs.

This employment-related securities training is designed to help attendees understand the employee share scheme tax implications of employee share schemes and option ERS schemes.

It will discuss the various income tax and potential national insurance liabilities arising from non-tax-advantaged schemes and the conditions that need to be met for a scheme to be tax-advantaged.

Delegates will learn through multiple examples how the calculations work and what information must be reported to HMRC each year in respect of share schemes in the annual employment-related securities return.