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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.8 NIC administration /NIC administration—returns and records / E8.834 Returns and records—special contribution—pre-2000 share options
Commentary

E8.834 Returns and records—special contribution—pre-2000 share options


Personal and employment tax

Where a person gave notice in relation to a share option granted between 6 April 1999 and 19 May 20001, he was obliged to maintain the following records:

  1. Ìý

    (a)ÌýÌýÌýÌý a copy of the notice;

  2. Ìý

    (b)ÌýÌýÌýÌý evidence of the price at which each share may be acquired by exercise of the right in respect of which the notice is given;

  3. Ìý

    (c)ÌýÌýÌýÌý evidence of the amount that a person might reasonably have expected to have obtained from a sale in the open market on 7 November 2000 of each share to which the right relates;

  4. Ìý

    (d)ÌýÌýÌýÌý evidence that the special contribution was paid to HMRC by 11 August 2001; and

  5. Ìý

    (e)ÌýÌýÌýÌý evidence of any necessary consent

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