Research and analysis

Tax Advantaged Share Schemes research

Qualitative research to explore motivations and barriers to uptake of Tax Advantaged Share Schemes.

Documents

Tax Advantaged Share Schemes research

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Details

Employee share schemes allow employees to own a stake in the company they work for by offering them the opportunity to buy shares or securities. The government has historically encouraged the use of Tax Advantaged Share Schemes (TASS) to increase employee share ownership and employee engagement.

HMRC commissioned the Social Research Institute at Ipsos MORI, an independent research organisation, to undertake qualitative research into TASS. The purpose of this research was to understand the motivations for, and barriers to, employers and employees participating in TASS, while also exploring customer awareness and knowledge of the employee share schemes currently on offer.

The findings of this report cover:

  • the drivers and barriers to uptake of TASS on behalf of employers and employees
  • how the schemes are communicated
  • how uptake of TASS could be encouraged
  • the process of administering the schemes

Updates to this page

Published 1 September 2020

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