Employment & Reward Taxation
Structure your workforce tax-efficiently from payroll to equity incentives.
We advise on all aspects of employment taxation, including employee benefits, tax-advantaged share schemes such as EMI and CSOP, growth shares, and payroll taxes. Our advice helps you attract and retain talent while managing your employer tax obligations.
Service Highlights
What You Need to Know
Enterprise Management Incentives remain the most tax-efficient share scheme available to qualifying SMEs, allowing employees to hold options over shares worth up to £250,000 with gains currently taxed at 18% under Business Asset Disposal Relief on exercise and sale. The EMI option must have been granted at least 24 months before disposal to qualify for BADR, and unlike standard CGT disposals, EMI holders are not required to meet the 5% personal company test. Where EMI is not available, CSOP and growth share arrangements provide alternatives. Beyond equity, the IR35 off-payroll rules continue to create significant employer risk, with businesses in scope required to assess the employment status of contractors and account for PAYE and NIC on those deemed inside the rules. We manage the full employment tax landscape, from benefits in kind to share scheme registration.
What We Provide
Share Schemes
Design and implementation of EMI, CSOP, and growth share arrangements to align employee incentives with business growth.
Benefits in Kind
Structuring employee benefits packages to minimise tax and NIC costs for both employer and employee.
IR35 & Off-Payroll
Assessing and managing IR35 status determinations and off-payroll working obligations to reduce risk and liability.
Why Choose Bespoke Tax
We provide a unique combination of international expertise and global presence.
Expert Team
Dedicated specialists with deep knowledge of international tax regulations and compliance requirements.
Proven Results
Track record of delivering significant tax savings and compliance improvements for our clients.
Risk Mitigation
Proactive approach to identifying and mitigating tax risks before they become costly problems.
Ready to Optimize Your Tax Strategy?
Speak with our tax experts to discuss your specific employment & reward taxation needs. We provide clear, actionable advice tailored to your goals.
Schedule Consultation