Employee share and incentive schemes

We have extensive experience of advising businesses on granting tax efficient share incentives and share options to employees.

There are a number of tax efficient ways in which companies can grant share incentives and share options to employees, including:

  • Enterprise Management Incentives (EMI) 
  • Company Share Ownership Plans (CSOP) 
  • Unapproved share option schemes 
  • Phantom share schemes 

We can advise you on all aspects of these arrangements, including setting appropriate performance targets, valuations and the tax requirements. We can also advise on the UK tax consequences of non-UK share option arrangements, such as US stock options or restricted stock units.

Our employment tax specialists also advise on other non-cash incentives, including:

  • Employee benefit packages 
  • Salary sacrifice arrangements 
  • Pension contributions