Share Scheme Guides

Guide to Enterprise Management Incentives (EMIs)

EMI is a share option plan targeted at smaller companies. It combines flexibility with high tax efficiency and we recommend you to consider it if you think your company might qualify. This guide is for Key People in All Companies.
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Guide to SAYE Options

SAYE Options allow UK employees to participate in share options without having to pay income tax or National Insurance (NI) on their option gains. This guide is for All Employees in All Companies.
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Guide to The Share Incentive Plan (SIP)

The Government, believing that employee share ownership increases productivity, wants many more companies to offer shares to all their employees, and the SIP is its main route towards achieving this goal. This guide is for All Employees in All Companies.
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Guide to The Company Share Option Plan (CSOP)

The Company Share Option Plan (CSOP) allows UK employees to participate in share options without having to pay income tax or National Insurance (NI) on their option gains. This guide is for Key People in All Companies.
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Guide to Unapproved (Non-Approved) Share Options and Long Term Incentive Plans (LTIPs)

An unapproved option is simply a right to acquire shares from a future date at a fixed price. The fixed price is commonly the value of the shares at the date the option is granted, the object being to provide a reward for the option holder based on future growth in share value. This guide is for All Companies.
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Guide to UK Share Plans for US Companies

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 plans and summarises some of the areas where seeking additional guidance is often wise. This guide is for All US Companies.
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Guide to Becoming an Employee-owned Company

This guide looks at why you might wish your company to become employee-owned, and the issues to consider when considering what form of employee ownership which might best work for you. This guide is for all UK Companies.
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Guide to Public Service Mutuals

This guide explores some of key issues to be considered by public service workers wishing to exercise their new right to request that the public sector body for which they work consider proposals from the workers to assume control of the service they deliver. This guide is for UK public service providers.
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