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||Disclosure of tax avoidance schemes under DOTAS: direct tax||Practice notes||Maintained|
|2||DOTAS: regime applicable before 1 August 2006||Practice notes||Maintained|