Share schemes

There are four schemes with tax and NICs advantages. These are:

  • Share Incentive Plans (SIP)
  • Save As you Earn (SAYE or Sharesave)
  • Enterprise Management Incentives (EMI)
  • Company Share Option Plan (CSOP).

These schemes can have both income tax and national insurance advantages.  Please contact RKG Consulting for full details of the most appropriate share scheme for your company to attract and retain the best talent.

  • Share Incentive Plan (SIP)

    The tax advantages for participants of a Share Incentive Plan Employees who receive free or discounted shares in the company they work for normally have to pay Income Tax and NICs on those shares, because they are part of remuneration. But, employees who take part in a Share Incentive Plan will have the opportunity to pay [...]

  • SAYE option schemes

    Related Posts:EU reduced VAT ratesUK LLPsIndia outbound: Cyprus Holding companyIncome tax allowances, rates & bandsEU Corporate Income Tax rates

  • Enterprise Management Incentives (EMIs)

    EMIs are tax advantaged share options. They are designed to help small, higher risk companies recruit and retain employees who have the skills to help them grow and succeed. They are also a way of rewarding employees for taking a risk by investing their time and skills to help small companies achieve their potential. How EMIs [...]

  • Company Share Option Plans (CSOPs)

    These are discretionary schemes – the company can select the employees and directors it wishes to participate in the plan. The company grants eligible employees or directors an option to purchase the company’s shares in the future at a price set on the date of grant. For example, a company may grant an option over 1000 shares [...]