HMRC publish annual statistics on the take-up of their schemes.

The split by scheme type is of interest. The table below is extracted from a National Statistics Publication, updated by HMRC in July 2018; it discloses the number of companies operating tax-advantaged share schemes by the year the scheme is in operation.

All-Employee Schemes

Discretionary Schemes


SAYE Option Schemes1

Share Incentive Plans1

Enterprise Management Incentives2

Company Share Option Plans 1

Any All-Employee Share Scheme3

Any Discretionary Share Scheme4

Any Tax Advantaged Share Scheme5


Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.