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Share Scheme Fact Sheets

The RM2 Partnership publish fact sheets on all the principal employee share schemes. Each sheet is one side of A4. Download or view them below, or call us now on 020 8949 5522 for share scheme advice or a free consultation.

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Enterprise Management Incentive (EMI)

The EMI, introduced in the Finance Act 2000, is a highly tax efficient share option plan. Effectively the employee is granted the right to acquire a share in the future at a pre-agreed price.

Download: Enterprise Management Incentive Fact Sheet

Share Incentive Plan (SIP)

SIPs are highly flexible and a tax efficient method of providing incentives in the form of company shares. Find out the three ways in which the incentive can be provided.

Download: Share Incentive Plans Fact Sheet

Deferred Share Purchase Plan (DSPP)

A DSPP can provide companies with the opportunity to offer share participation in a tax-efficient manner, as gains are treated as capital gains and not as a benefit of employment.

Download: Deferred Share Purchase Plan Fact Sheet

Employee Benefit Trust (EBT)

Download our updated Employee Benefit Trusts fact sheet. RM2 can design and administer EBTs as well as act as Trustee.

Download: Employee Benefit Trust Fact Sheet

Joint Share Ownership Plan (JSOP)

Under a Joint Share Ownership Plan (JSOP), the employee (participant) acquires shares in the employing company jointly with another shareholder (joint owner).

Download: Joint Share Ownership Plan Fact Sheet

Company Share Option Plan (CSOP)

An Approved Company Share Option Plan (CSOP) provides a tax efficient and highly flexible way to reward selected employees, managers and directors.

Download: Company Share Option Plan Fact Sheet

Unapproved Share Option Plan (USOP)

Unless specific tax rules apply, any share-based benefit passing from an employer to an employee will normally be subject to income tax at the employee's highest rate and possibly also to National Insurance Contributions (NICs).

Download: Unapproved Share Option Plan Fact Sheet

Long-Term Incentive Plan (LTIP)

The term Long-Term Incentive Plan tends to be applied to any plan which is not short term in nature, in general practice it covers arrangements where shares are released to selected senior executives over a period of time.

Download: Long-Term Incentive Plans Fact Sheet

The Save-As-You-Earn Share Option Scheme (SAYE)

Approved SAYE Share Option Schemes are a highly tax efficient method for both quoted and unquoted companies to transfer value to employees. The employees are encouraged to stay with their employer while their benefits mature.

Download: Save-As-You-Earn Share Option Schemes Fact Sheet

Share Scheme Administration

Employee Share Schemes are complicated and mistakes made by inexperienced administrators can cost companies dearly.

Download: Administration of Employee Share Schemes Fact Sheet

Flowering Share Purchase Plan (FSPP)

A Flowering Share Purchase Plan can provide companies with the opportunity to offer share participation in a tax efficient manner.

Download: Flowering Share Purchase Plan Fact Sheet

Employee Shareholder Status (ESS)

Information regarding the 'Employee Shareholder Status' detailing how new and existing employees can sacrifice some their working rights for shares in their company.

Download: Employee Shareholder Contracts Fact Sheet

Employee Communications

Employee share schemes are used to help recruit, retain and motivate staff and further corporate objectives. However, if the arrangements are to be effective then the potential benefits must be properly understood and appreciated by the participants.

Download: Employee Communications Fact Sheet

Share Valuation

There are many occasions when the shares of an unquoted company need to be valued. These include deferred consideration, company restructurings and the issue of shares or options under employee share schemes.

Download: Share Valuation Fact Sheet

Entrepreneurs' Relief (ER)

Entrepreneurs' Relief potentially allows individuals and some trustees to claim relief on qualifying gains made.

Download: Entrepreneurs' Relief Fact Sheet

Share Plan Health Check

Ensuring continuing compliance is a specialist task. The RM2 Partnership is a leading specialist in this field. We offer a specialist Health Check service which covers both legislative and operational compliance.

Download: Share Plan Health Check Fact Sheet

Option Expensing

Accounting standards (FRS20 and IFRS 2 Share-based Payment) now require companies to show the value of incentives offered in their own shares as an expense against profits. Such incentives can include share options, or the award of shares on advantageous terms.

Download: Option Expensing Fact Sheet

Guide To Employee Share Plans

A short guide offering an overview of employee share plans and ohter share-based arrangements.

Download: Guide To Employee Share Plans