This part of the topic index contains resources on the tax treatment of employee incentives and pensions. Please select the resource that you require by clicking on the relevant tab below.
To view further share plan and incentive-related materials, tax and non-tax, see PLC Share Schemes and IncentivesPLC Share Schemes and Incentives.
To view further materials about pensions tax, see PLC Pensions.
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These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.
|1||Disguised remuneration tax legislation (rewards from third ...||Practice note: overview||Maintained|
|2||Employee share schemes: an introduction||Practice note: overview||Maintained|
|3||Pensions tax: overview||Practice note: overview||Maintained|
|4||Disclosure of tax avoidance schemes under DOTAS: direct tax||Practice notes||Maintained|
|5||DOTAS: regime applicable before 1 August 2006||Practice notes||Maintained|
|6||Finance Act 2009: pensions provisions||Practice notes||Maintained|
|7||Income tax: anti-avoidance and secondary liability||Practice notes||Maintained|
|8||Income tax: calculation of income profits||Practice notes||Maintained|
|9||Income tax: exemptions and reliefs||Practice notes||Maintained|
|10||Income tax: general principles||Practice notes||Maintained|
|11||Income tax: use of losses||Practice notes||Maintained|
|12||Not ordinarily resident employees: UK taxation of share ...||Practice notes||Maintained|
|13||Reducing the annual and lifetime allowances for pension ...||Practice notes||Maintained|
|14||Tax legislation tracker: employment||Practice notes||Maintained|