Tax and Employee Share Schemes
Company Share Option Plan
This gives you the option to buy up to £60,000 worth of shares from 6 April 2023 (or £30,000 if the options were granted before 6 April 2023).
If you buy shares between 3 and 10 years after being offered them, you will not pay Income Tax or National Insurance on the difference between what you pay for the shares and what they’re actually worth.
You may have to pay Capital Gains Tax if you sell the shares.