Tax-advantaged savings-related share option schemes are generally known as ‘SAYE schemes’ or ‘SAYE share option schemes’. Like SIPs, these SAYE schemes are broadly ‘all-employee’ schemes, and to be distinguished from the ‘discretionary’ EMI and CSOP schemes; and again, because of the ‘all-employee’ nature of SAYE schemes, and the relative expense of setting up and running a scheme, they tend to be more suited for use by larger, including publicly-quoted, companies.

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