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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Specimen SIP trust deed

For general guidance purposes there is a specimen trust deed of trust for a Schedule 2 SIP Word 60KB. Companies using the specimen trust deed will need to add a suitable signature clause according to the law of that part of the United Kingdom in which they are registered (England and Wales, Scotland or Northern Ireland).