Employee Share Schemes
Share schemes can be useful tools for attracting, retaining or incentivising key employees. The type of scheme you put in place will depend on a number of criteria such as your objectives and whether you are starting out, expanding or selling your business. Our tax team work closely with our human resources experts to ensure that your employee share plans comply with current employment legislation.
We have successfully implemented a wide variety of share plans for a range of clients and have a good track record negotiating with HM Revenue & Customs for approval of these schemes, where necessary.
We advise on:
Regulated employee share plans: these schemes require Revenue approval or notification and include:
- Enterprise Management Incentives (EMI)
- Company share option plans (CSOP)
- Share Incentive Plans (SIP)
- Save as You Earn (SAYE) share option plans
Non-regulated share plans:
- unapproved share option schemes
- restricted shares
- deferred purchase plans
- gifts into trusts
- partly-paid shares
Our expert team will guide you through the need for necessary tax elections and the conditions which need to be met to maximise corporation tax deductions.
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