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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): Taxation: Companies - Cost of setting up a Schedule 2 SIP

The costs which a company incurs in setting up a Schedule 2 SIP, (which includes the provision of shares for Schedule 2 SIP purposes (Section 989 Corporation Tax Act 2009) and costs in relation to the establishment (Section 987 CTA 2009) and operation of the SIP (Section 988 CTA 2009)) are specifically allowable as a deduction in computing the company’s profits for corporation tax purposes (further guidance can be found at BIM44000).