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However, to cover the period while this concession remains in place, HMRC thought it would be helpful to clarify their position, because there has apparently been some uncertainty about whether the concession applies to employment income relating to securities in Part 7 ITEPA 2003. As such, in certain circumstances these employees may wish to enter into a joint tax election under section 431 ITEPA on acquisition of their shares in order to limit the income tax liabilities which could arise in future in connection with those shares. Since then HMRC had appeared to be trying to undermine the MOU by arguing that, notwithstanding the MOU, the operation of a ratchet could trigger an income tax liability under the provisions of Chapter 4 ITEPA 2003 (commonly known as the special benefits charge). |
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