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UK share plans

There is a menu of choice available for companies considering how to motivate and reward key employees through share-based incentives. This includes:

  • Discretionary or “executive” plans enable companies to grant options or gift free shares to selected employees. The company has complete discretion as to which employees it chooses to reward.  These may be structured in various different ways including unapproved option plans and all types of long-term incentive and performance share plans.  For tax efficient plans, companies may consider:

  • All-employee plans, these include two HMRC approved plans:

Key Contacts