Prepare for changes to share scheme reporting in 2023

HMRC’s latest Employment Related Securities Bulletin highlights that the completion of more data fields will become mandatory from 6 April 2023. HMRC has provided advance notice of changes that it is making to the five employment-related securities (ERS) end of year return templates from 6 April 2023. This will allow employers time to prepare the […]

HMT consults on single R&D tax relief scheme

An eight-week consultation has been launched following the Autumn Statement announcement of a simplified, single RDEC-like scheme. On 13 January, HM Treasury launched a consultation on the design of a potential single research and development (R&D) scheme. The single scheme would be based on the current R&D expenditure credit (RDEC) scheme, which is currently aimed […]