Chapter EIM40009
Published date | 22 May 2014 |
Record Number | EIM40009 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
In 2007 and 2008, HMRC consulted with professional advisers with particular expertise regarding the treatment of foreign nationals coming to work in the UK and UK residents leaving the UK to work abroad. Many of the advisers’ clients have complex remuneration packages. Some are members of Long Term Incentive Plans or participants in other deferred remuneration schemes. The aim of the exercise was to establish principles for determining the tax year that earnings, delivered by these arrangements, are “for”.
The guidelines set out on the following pages were adopted by HMRC with effect from 28 February 2008. They are intended to be comprehensive but do not claim to cover every plan and set of circumstances that will arise.
EIM40011 | Approach to determining the year that earnings are “for” |
EIM40012 | Annual bonuses awarded for meeting corporate, team or personal targets |
EIM40013 | Bonuses and deferred remuneration plans – the effect of conditionality and employer’s discretion |
EIM40014 | Long Term Incentive Plans and Deferred Remuneration |
EIM40015 | The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for” |
EIM40016 | Staged vesting |
The guidance sets out general principles and indicates the views HMRC is likely to take in specified circumstances. It is intended to aid and inform fact finding and decision making. It is not a substitute for obtaining all of the relevant information and exercising good judgment by applying the principles to the...
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