Tax Disputes & Investigations

Employee Shares and Securities Unit (ESSU)

HM Revenue & Customs' (HMRC) Employee Shares & Securities Unit (ESSU) is part of its Charity Assets and Residence (CAR) Department.

ESSU is responsible for the Income Tax and National Insurance Contributions (NICs) treatment of 'equity remuneration' such as shares and securities options and various shares and securities award schemes (e.g. Share Incentive Plans (SIPs), Save As You Earn (SAYE) schemes and Company Share Option Plans (CSOPs)).

Employers often offer company shares or securities or options to help reward, incentivise and retain key employees. Typically, these are under: -

• HMRC approved share schemes;
• Enterprise Management Incentive (EMI) schemes;
• formal share schemes that have not been approved by HMRC; or
• individual arrangements (e.g. under the terms of a service agreement).

All shares and securities acquired in connection with employment are within the scope of the Employment-Related Securities regime. This includes shares acquired by Directors or employees on the formation of a company or rights or options to acquire securities and any benefits linked to shares and securities (that are not otherwise chargeable to tax).

ESSU is particularly interested in investigating cases where securities or options/rights to acquire the securities are provided by a person other than the employer or where the securities are not directly received by the employee.

How can OneE TDI help?

At the core of OneE TDI is a highly experienced team specialising in all areas of tax disputes and investigations work. We offer confidential, non-judgemental advice to best defend our clients and have a proven track record in successfully managing all contentious tax matters. We provide an outstanding, cost effective service, which results in tangible benefits and savings for our clients. Our advice saves our clients time and money and helps reduce their potential exposure to tax, interest and penalties.

We take control of and manage all parts of a CAR investigation so that our clients can get on with their life and their business. What price peace of mind?

Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.

How can I contact OneE TDI?

If you would like a free, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the online form below:

Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.

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