Employment-Related Securities and Share Schemes

If your company operates share schemes or makes other awards of employment-related securities to employees or directors, you must report these arrangements to HMRC each year. This applies even if no shares were actually awarded during the tax year — in which case you'll need t...

4 min read

A Company Share Option Plan (CSOP) is a tax-advantaged share scheme that lets you reward key employees by giving them the right to buy shares in your company at a fixed price. When set up correctly, employees pay no Income Tax or National Insurance on the increase in share val...

5 min read

Enterprise Management Incentives (EMI) schemes are tax-advantaged share option schemes that allow small and medium-sized companies to grant options to key employees. They offer significant tax benefits when set up and operated correctly, but you must follow strict rules and no...

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If you're offering shares or share options to your employees through certain approved schemes, you may need HMRC to agree the value of those shares. Getting formal agreement from HMRC's Shares and Assets Valuation (SAV) team can provide certainty and avoid disputes later about...

4 min read

Employment-related securities (ERS) allow you to offer shares or share options in your company to employees as a way to reward, retain or incentivise them. When you grant shares or securities to employees, there are important tax implications for both you and your workforce. U...

6 min read

If you operate an employment share scheme, you must register it with HMRC and meet specific deadlines to protect valuable tax benefits for both your company and your employees. The registration process and timelines differ depending on the type of scheme you're running, with s...

5 min read

Save As You Earn (SAYE) schemes allow you to give your employees the opportunity to buy shares in your company at a discounted price, whilst they save a regular amount from their salary each month. These schemes come with valuable tax advantages for both you and your employees...

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