Employee share schemes are used by companies, to grant options to buy shares or award shares directly, to their employees.
PDF, 690KB, 32 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
HMRC offers 4 approved share schemes that have tax-advantages to both employees and employers. Company Share Option Plan and Enterprise Management Incentives are for certain employees chosen at the discretion of the employer. Save As You Earn and Share Incentive Plan are for all employees.