Guide to UK Share Plans for US Companies
This is a general guide only and should not be treated as advice. Copyright Postlethwaite 2011.
The UK has a strong culture of equity reward which will be familiar to US companies and their advisers. Although there are plenty of similarities in how we do things, there are of course many differences too. This guide sets out very briefly some key information about the main UK share plans. It looks at share plans with tax incentives and share plans without tax incentives ("unapproved" share plans), including:
- Company Share Option Plan (CSOP)
- Enterprise Management Incentives (EMI)
- Share Incentive Plan (SIP)
- Save As You Earn Options (SAYE)
We have also summarised some of the areas where seeking additional guidance is often wise.
