2026-06-06 · MTD News

HMRC to publish employee share scheme statistics for 2022–2025

HMRC has announced an upcoming release of accredited official statistics on tax-advantaged employee share schemes. The publication will cover the tax years ending 2022 through to 2025.

The data will include the numbers of companies using these schemes, how many employees received awards or exercised options, the values awarded, and estimates of the Income Tax and National Insurance relief involved.

For most sole traders, landlords, and small businesses focused on Making Tax Digital, this announcement requires no action. It is a statistical publication rather than a policy or compliance change, so there is nothing to check or prepare for on the basis of this announcement alone.

Source: gov.uk announcement.

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