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ARTICLE · 21 JUNE 2013

Annual Returns For Approved And Unapproved Share Plans: 6 July 2013 Deadline

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This is a reminder that the UK deadline for filing annual returns for tax advantaged and unapproved employee share plans for the tax year 2012-13 is Saturday 6 July 2013.

United KingdomTax
Mark Gearing
Mark Gearing

This is a reminder that the UK deadline for filing annual returns for tax advantaged and unapproved employee share plans for the tax year 2012-13 is Saturday 6 July 2013.

This deadline applies to Save As You Earn share option plans,  Share Incentive Plans, Company Share Option Plans, Enterprise Management Incentives arrangements, unapproved share and share option plans and also (with limited exceptions) any other acquisition of shares or interests in shares by employees or directors.

HM Revenue & Customs (HMRC) should have sent you a Notice to File but if they have not then there is still an obligation to notify HMRC of any reportable events. The relevant forms can be downloaded from the HMRC website for completion.

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