Employee Share Schemes

05 March 2026

Enterprise Management Incentives (EMI)
The tax implications of the targeted share option scheme, EMI

05 March 2026

Enterprise Management Incentives (EMI) changes from April 2026
Enterprise Management Incentives - changes to the scheme thresholds from April 2026

04 March 2026

Savings-related share option schemes
The taxation implications of implementing and running savings-related share option schemes

24 December 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 2 January 2026

13 November 2025

Recent changes announced that have an impact on shares schemes and other Employment Related Securities
HMRC’s latest Employment Related Securities bulletin

24 October 2025

Share Incentive Plan (SIP)
The tax implications of the Share Incentive Plan

15 October 2025

Company Share Option Plans (CSOPs)
The nature and tax treatment of approved CSOPs