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Fair shares
Key points
- The four types of tax-advantaged share scheme have varying conditions and requirements.
- Employers operating these schemes need to self-certify that they meet the requirements.
- It can be useful to agree the value of private company shares used in employee share schemes with HMRC’s Shares and Assets Valuation (SAV) team.
- Valuations will require a report containing the proposed market value of the shares and background information.
With four types of tax-advantaged share scheme available – enterprise management incentives (EMIs) company share option plans (CSOPs) share incentive plans (SIPs) and save as you earn (SAYE) schemes – plus numerous other non-advantaged alternatives it can be difficult for an employer to decide on the best choice for their own situation.
There are a number of simple differentiations that can offer a starting point:
- Is this scheme available to all employees or a selected few?
- Are shares to be offered...
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