Research and analysis

Share Schemes Evaluation

HMRC commissioned London Economics to evaluate Company Share Option Plan, Save As You Earn and Share Incentive Plan tax-advantaged employee share schemes.

From:
HM Revenue & Customs
Published
5 June 2023

Documents

Share Schemes Evaluation - CSOP, SAYE and SIP

Ref: HMRC research report 700

ODT, 3.51 MB

This file is in an OpenDocument format

Details

Company Share Option Plan (CSOP), Save As You Earn (SAYE) and Share Incentive Plan (SIP) are three out of the 4 tax-advantaged employee share schemes (TASS) offered by the government.

Employee share ownership aims to align employer and employee interests by encouraging employees to own a stake in the company they work for.

This report provides insights into:

  • awareness and use of CSOP, SIP and SAYE
  • companies’ reasons for opting in or not opting into one of the 3 share schemes
  • the schemes’ impact on business and employment outcomes
  • the schemes’ proportionality and appropriateness

Updates to this page

Published 5 June 2023

Sign up for emails or print this page