Topics - Employers
Spinout companies - Finance Act 2005 introduced a measure to help employees of Research Institutions (RI) who acquire or have acquired employment-related shares in spinout companies. Guidance on this can be found in the Employment-Related Securities Manual at ERSM100000 onwards.
Share Incentive Plans (SIP) - a tax and NIC advantaged plan for all employees. Companies can give up to £3,000 worth of shares a year to each employee. Employees can buy up to £1,500 worth of shares a year. Companies can reward this commitment by giving up to 2 matching shares for each share an employee buys. (Also known as All Employee Share Ownership Plan or Employee Share Plan).
Savings Related Share Option Schemes (SAYE) (PDF 126K) - tax advantaged scheme for all employees and directors. Participants save up to £250 per month to acquire shares at the end of a 3, 5 or 7 year period.
Enterprise Management Incentives (EMI) - Companies with gross assets not exceeding £30 million can grant tax and NIC advantaged share options worth up to £120,000 (£100,000 prior to 6 April 2008) each to any number of employees, subject to total share value of £3 million under EMI.
Company Share Option Plans (CSOP) - up to £30,000 worth of options each can be granted to any number of employees with tax and NIC advantages.
Securities & securities options without tax & National Insurance contributions (NICs) advantages - tax and NICs treatment of awards of securities and securities options granted by an employer outside the scope of an HMRC approved employee share scheme. You will also find information about NICs Joint Elections in this section.
International considerations - Information about taxation of employment-related securities awarded to internationally mobile employees.
