EMI and CSOP schemes gain in popularity

HMRC have published a report setting out the statistics in respect of the 4 shares schemes that have advantages to employers and employees.  In their summary they say:

Employee share schemes are used by companies to grant options to buy shares or award shares directly to their employees. HMRC offers four share schemes that have tax-advantages to both employers and their employees. Company Share Option Plan (CSOP) and Enterprise Management Incentives (EMI) are for certain employees chosen at the discretion of the employer. Save As You Earn (SAYE) and Share Incentive Plan (SIP) are for all employees.

The value of EMI and CSOP share options granted increased by 23% and 20% respectively between 2013-14 and 2015-16. SIP share values have reduced by 6%. The value of tax relievable gains on EMI and CSOP share options exercised have increased by 23%, this is mainly driven by the large increase in EMI gains in 2015-16.

Click here To see the full report

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.