Corporate employer tax reporting of share, option and loan note transactions by 6 July 2020 Note: as at 4 May 2020 no HMRC announcement of any Covid-deferral of the filing deadline
May 10, 2020
UK tax resident companies have an annual obligation to e-report to HMRC all awards of shares, share options and loan notes (in fact any “securities”) to employees and directors. There are very few exceptions. HMRC are known to closely examine the completeness of the e-report against the company claim for