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HMRC Resources

Share Scheme Statistics

HMRC website

HMRC's Frequently asked questions on Employee Share Ownership

HMRC website

HMRC Guidelines

SAYE (Save As You Earn aka Savings-Related Share Option) Plans

• HMRC's Guidance on SAYE for Employees (PDF)
• HMRC's Guidance on SAYE for Employers and Advisers (PDF)

SAYE - Specimen Scheme Rules

• SAYE – Specimen Scheme Rules (RTF)
• Savings-Related Share Option Scheme - Application Form (RTF)
• Savings-Related Share Option Scheme - Letter of Invitation (RTF)
• Notice of Exercise of Option (RTF)
• Savings-Related Share Option Scheme - Option Certificate (RTF)

Share Incentive Plans (SIPs)

• HMRC's Guidance on SIPs for employees
• HMRC's Guidance on SIPs for employers and advisers

Enterprise Management Incentives (EMIs)

• HMRC's guidance on EMI's for employees, employers and advisers

Transfer Pricing in relation to Employee Share Plans

• HMRC's guidance on transfer pricing (PDF)