Sutton McGrath Hartley chartered tax advisers

Share Incentive Schemes & Share Options

Setting up a share incentive scheme, and/or granting key employees share options, so that your employees can acquire a stake in your business, should have multiple benefits.

The most obvious attraction is that ‘approved’ share schemes are tax effective but, perhaps even more importantly, share schemes also help to incentivise performance and improve staff retention, thus helping a business to improve its management and long term profitability.

There are 5 main types of HMRC ‘approved schemes’ to consider, 3 of which entail the granting of ‘options’ to acquire shares, with the other 2 involving the immediate transfer of shares.


Company Share Option Plans (CSOPs)

Employee Shareholder Shares (ESS)

Enterprise Management Incentives (EMI)

Savings Related Share Option Plans (SRSOP)

Share Incentive Plans (SIPs)


If you are considering setting up an employee share scheme and or granting key employees share options call us today and arrange a free initial consultation


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