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Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Your employer may offer you company shares as a reward for working for…
This gives you the option to regularly save and buy shares. If you get…
This is a savings-related share scheme where you can buy shares with your…
This gives you the option to buy up to £60,000 worth of shares from 6…
A company can offer you Enterprise Management Incentives (EMIs) if it has…
To be an employee shareholder, you must own shares in your employer’s…
You can transfer up to £20,000 of employee shares into a stocks and shares…
The ‘gain’ is the profit you make when you sell shares that have increased…
Tax and reporting rules for employers providing awards for employee suggestions
Government incentives for CHP schemes
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Eligible chemistry, computing, mathematics and physics teachers can apply for targeted retention incentive payments from 2 March 2026 until 31 May 2026.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share Incentive Plans (SIP) and Save As You Earn (SAYE) 2023...
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
The Industrial Energy Transformation Fund (IETF) supports the development and deployment of technologies that enable businesses with high energy use to transition to a low carbon future.
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