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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): General requirements: Varying number of shares awarded

The ‘same terms’ requirement does not prevent a company from varying the number of free shares awarded to employees in the ways permitted by the legislation. The rules of a Schedule 2 SIP can allow free shares (only) to be awarded by reference to an employee’s remuneration, length of service, or hours worked (paragraph 9(3)).

Further information about these factors can be found at ETASSUM24140. The same terms requirement is also subject to any provision for performance allowances – see ETASSUM24150.