Research and analysis
Share Schemes Evaluation
HMRC commissioned London Economics to evaluate Company Share Option Plan, Save As You Earn and Share Incentive Plan tax-advantaged employee share schemes.
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Company Share Option Plan (CSOP), Save As You Earn (SAYE) and Share Incentive Plan (SIP) are three out of the 4 tax-advantaged employee share schemes (TASS) offered by the government.
Employee share ownership aims to align employer and employee interests by encouraging employees to own a stake in the company they work for.
This report provides insights into:
- awareness and use of CSOP, SIP and SAYE
- companies’ reasons for opting in or not opting into one of the 3 share schemes
- the schemes’ impact on business and employment outcomes
- the schemes’ proportionality and appropriateness
Published 5 June 2023