Official URL

https://www.gov.uk/government/publications/changes-to-employee-share-schemes-including-company-share-option-plan-and-enterprise-management-incentives

Publisher / authority

HMRC

Type

publication

Source

HMRC Budget 2026 tax documents (collection)

Collection heading

Income Tax measures

Published / updated by source

28 Oct 2026, 17:36 GMT

First seen by VERADIQ

28 Oct 2026, 17:40 GMT

Preserved versions

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.