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Knowledge Bank >Taxation Of Pay >Employee Share Schemes
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06: Approved company share option schemes

The approved profit sharing share option scheme was the main type of scheme used until 1996 when a £30,000 limit was placed on the value of the shares that can be placed under option for any individual in the scheme. It is still used by companies that cannot qualify for the EMI scheme.

Contents

  • 01: Introduction
  • 02: Effectiveness of share option schemes
  • 03: Unapproved employee share schemes
  • 04: The main HMRC approved schemes
  • 05: Enterprise management incentive (EMI) option scheme
  • 06: Approved company share option schemes
  • 07: Approved savings-related share option schemes
  • 08: How we can help

Essential Guides

 
EMI share option schemes (287 kB)

 
Employee share schemes (320 kB)

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