Guides

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It is important that you choose the right kind of share scheme to help you achieve your business goals.  We have put together a variety of resources to help you build up your knowledge of employee share plans.

 

Guide to Structuring Employee Ownership

A guide we have written in partnership with the Employee Ownership Association.

 

Guide to SAYE Options

A Save As You Earn (SAYE) Option Plan is an all-employee share plan which provides statutory tax relief for employees on their financial gains.

 

Guide to The Share Incentive Plan (SIP)

A Share Incentive Plan (SIP) is an all-employee share plan which provides statutory tax relief for employees directly acquiring shares in their company.

 

Guide to The Company Share Option Plan (CSOP)

A Company Share Option Plan (CSOP) provides statutory tax relief for employees on their financial gains.

 

Guide to Unapproved Share Options and LTIPS

An overview of share options without tax advantages, typically called unapproved share options (or non-approved options) and sometimes long term incentive plans.

 

Guide to Becoming an Employee-owned Company

Employee ownership is a form of company ownership in which the majority or a significant part of the company is owned by or on behalf of its employees.

 

Guide to Growth Shares
An employee share involving growth shares enables employees to acquire shares with a low starting value, their eventual value being linked to the company’s future growth.

 

Guide to EMI Share Options

An Enterprise Management Incentive (EMI) option provides statutory tax relief for employees on their financial gains and is particularly suited to smaller companies.

 

Guide to Joint Ownership Plans
A joint ownership plan (JSOP) enables a senior employee to participate in the future growth of their company, paying capital gains tax on their gains, with low initial income tax charge.

 

Guide to Nil Paid Shares

If an employee is awarded nil paid shares, the time when he has to pay for them will be deferred.

 

Guide to Restricted Shares

If an employee is awarded restricted shares, this means that at least initially his ability to benefit from their ownership will be restricted but the restrictions will lift over a period of time.

 

Guide to Share Schemes for All Employees

We set out an at-a-glance comparison of some key ways in which all your company’s employees could become shareholders or have an ownership interest in your company

 

Guide to Share Schemes for Key Employees

We set out an at-a-glance comparison of some key ways in which your company’s key employees could become shareholders or have an ownership interest in your company

 

Unapproved Share Options The What, Why and How

The principal features of unapproved share options, including their tax treatment and when they may be relevant to your company (or your clients)