Revenue eBrief No. 013/21
27 January 2021
Chapter 12 of the Share Schemes Manual has been updated to confirm that a “qualifying savings institution” for SAYE schemes includes a financial institution prescribed by the Minister for Finance.
Following the withdrawal of the UK from the European Union, Statutory Instrument No. 357 of 2020 prescribed Barclays Bank UK PLC and Yorkshire Building Society as qualifying savings institutions.