Approved scheme

Resource type: Glossary item

Status: Maintained

Jurisdiction: United Kingdom

The following types of share scheme approved by HM Revenue & Customs (www.practicallaw.com/6-200-6399), which may enjoy valuable tax reliefs:

Company share option plan (www.practicallaw.com/1-107-5956) (CSOP).
SAYE option scheme (www.practicallaw.com/4-107-7195).
Share incentive plan (www.practicallaw.com/3-107-7252) (SIP).

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Resource ID: 5-107-6421
Products: IP&IT, PLC Glossary, PLC Magazine (UK), PLC UK Commercial, PLC UK Construction, PLC UK Corporate, PLC UK Dispute Resolution, PLC UK Environment, PLC UK Finance, PLC UK Law Department, PLC UK Pensions, PLC UK Property, PLC UK Share Schemes & Incentives, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

Incentives and Pensions: TaxIncentives and Pensions: Tax (http://pensions.practicallaw.com/9-376-3553)

Practice note

Who can join a share scheme? Who can join a share scheme? (http://publicsector.practicallaw.com/topic3-205-8988)

Glossary

HM Revenue & Customs (HMRC) HM Revenue & Customs (HMRC) (http://publicsector.practicallaw.com/topic6-200-6399)

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