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Currently, there are 4 different types of HMRC tax advantaged Share Schemes
In addition to the tax-advantaged plans above, companies may also offer non tax advantaged share plans. Although these do not offer the tax relief offered under the tax-advantaged plans, they do offer more flexibility in design, meaning that companies can create a bespoke scheme to meet their needs.
Non tax advantaged plans include:
Of the four tax-advantaged UK share plans, three are share option plans, but the fourth - the Share Incentive Plan - provides shares in a variety of ways.
A share option is a right to buy a share at a future date at a fixed price. This price will frequently be the same as the market value of the share at the date the option is granted, but sometimes it might be more or less.
Tax Advantaged Plans Options:
Company Share Option Plan (CSOP) Selective
Enterprise Management Incentive (EMI) Selective
Save As You Earn (SAYE) All-Employee
Shares (Free, Partnership or Matching):
Share Incentive Plan (SIP) All-Employee