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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): Types of award: Matching shares: Holding period

As with free shares, the plan must specify a holding period for matching shares. The same requirements that apply to free shares apply to matching shares: the holding period must be a minimum of three years and a maximum of five years, starting at the date of award (paragraph 61) – see ETASSUM24120 & ETASSUM24130.