National Statistics

Table 6.1: Estimated costs of Income Tax and NICs relief

This table summarises the cost of income tax and NICs relief for employee share schemes.

Documents

Estimated Costs of Income Tax and NICs Relief

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Estimated Costs of income Tax and NICs Relief

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 different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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.

This table summarises the cost to the Exchequer of Income Tax and NICs relief for all of these schemes.

Published 30 September 2015
Last updated 15 September 2017 + show all updates
  1. Updated table.
  2. Updated table.
  3. First published.