Budget 2011 made a number of changes to the tax treatment of gains arising from various types of share schemes, including making such gains chargeable to the new Universal Social Charge (USC). This note from Revenue outlines these changes and provides some general guidance on their likely impact. Share awards Before Budget 2011, share awards in various forms were dealt with under the self-assessment system. Most other types of perquisites are dealt with under the PAYE system. From 1 January 2011 share awards will be within the PAYE system and will be treated in the same […]