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These HM Revenue & Customs (HMRC) approved share schemes are typically targeted at selected employees with unique or highly valued skills that are in scarce supply.

Company Share Option Plans (CSOP)

Employers can grant employees share options on up to 拢30,000 worth of shares each.

Income tax or National Insurance does not have to be paid on the difference between what was paid for the shares and what they are worth.

However, Capital Gains Tax may have to be paid if the shares are sold.

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Enterprise Management Incentives (EMI)

You can grant share options worth up to 拢250,000, and Income Tax or National Insurance on the difference between what had been paid for the shares and what they are actually worth does not have to be paid.

Capital Gains Tax may have to be paid if the shares are sold.

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Share Incentive Plans (SIPs)

There are four ways employees can get shares under SIPs:

Free shares

Employers can give staff up to 拢3,600 worth of free shares in any tax year.

Partnership shares

Each year, employees can buy a further 拢1,800 worth of partnership shares from their gross salary, or up to 10% of gross salary, whichever is less.

Matching shares

Employers can give up to two matching shares for every share the employee buys.

Dividend shares

If the employer's scheme allows it, employees may be able to buy more shares with the dividends they get from free, partnership, or matching shares.

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Save As You Earn (SAYE)

This savings-related share scheme allows employees to save up to 拢500 per month for three or five years. At the end of the savings contract (3 or 5 years), the employee can use the savings to buy shares for a fixed price. Employees get a tax-free bonus if they complete the savings plan.

The tax advantages are that the bonus and interest at the end of the scheme are tax-free. In addition, the Income Tax or National Insurance does not have to be paid on the difference between what was paid for the shares and what they are worth.

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