Share, reward and incentivisation

Offering a stake in the business can help you attract and retain the best talent and develop committed and incentivised staff.

There are many ways to achieve this including share and reward plans that qualify for tax reliefs.

It can be  hard to decide what is best for your company. Is your current plan still competitive and effective, taking account of current tax rules, coronavirus, Brexit and other changes?

RSM’s experienced share scheme professionals have worked on hundreds of schemes. We will listen and understand your business and its needs. Our wealth of experience enables you to deliver exactly the right type of scheme – considering your business size, aspirations and objectives.

The following table and key explain the types of scheme that are available, and the kinds of scenario that they can be suitable for.

Key issues Type of scheme
The company is not under the control (<50%) of any other company EMI, SIP, SAYE, EOT, CSOP, USOP, PPS, Growth, LTIP
The company is under the control (>50%) of another company USOP, PPS, Growth, LTIP
Discretion to benefit one or more employees EMI, CSOP, PPS, Growth, LTIP
Participation offered to all employees SIP, SAYE, EOT, EMI, CSOP, USOP
Participation offered to non-UK persons (subject to local laws and taxes) USOP, PPS, Growth (possibly EMI, SAYE and EOT with adaptations), LTIP
Participation offered to non-executive directors, contractors and other non-employees PPS, Growth, LTIP
Shares offered at a discount EMI, SIP, SAYE, LTIP
Shares offered for free SIP, EMI, LTIP
Simple and flexible EMI, USOP
Most tax reliefs  EMI, SIP
Transfer to full employee ownership Mostly EOT but could also have EMI, SIP and USOP
International employees SAYE, SIP, USOP, EMI, LTIP 


Company Share Option Plan


Enterprise Management Incentive Scheme


Employee Ownership Trust 


Growth shares


Long-term incentive plan (broad term usually involving nil or nominal cost options, conditional or restricted shares and/or an employee benefit trust)


NII or partly paid shares


Savings Related Share Option Plan


Share Incentive Plan


Unapproved Share Option Plan

Find out more about the share schemes available:

To find out more about employee shares schemes and how we can help you with the tax and compliance aspects, please contact Fiona Bell, Simon Adams or Martin Cooper.


Keep up-to-date with the latest insights and events

Annual reporting for employment-related securities

Employers may have a requirement to file one or more employment-related securities (ERS) annual returns by 6 July following the end of the tax year in connection with certain employee share schemes and other arrangements.

Read more information