Knowledge Centre Category: Shares, Options & Dividends

The Enterprise Investment Scheme (EIS and SEIS) offers tax benefits to those investing in new shares of trading companies. This benefits the investor and encourages investment in the company in its early stages.

Enterprise Management Incentive (EMI) share option schemes are designed to help small businesses attract, motivate, and retain key members of staff. These schemes are tax efficient and straightforward to administer, making them suitable for a wide range of companies.

Employment Related Securities (ERS) refers to shares, options, or other securities that are acquired by an individual by reason of their employment. Learn more about the filing requirements.

HMRC compliance practices mean that small companies paying dividends must take extra care to follow best practice procedures.

There can be significant advantages to tax planning surrounding the timing of extracting dividends prior to 5 April each year.

Dividends are payments made by a company to its shareholders from post-tax profits. They are a common way for company owners and investors to receive income.