Employee Incentives

Key Points

  • These notes summarise the main types of employee incentive awards operated by UK companies and the main tax, legal and regulatory implications of operating them in the UK. There are many variations of the arrangements described in the notes and other arrangements that might be considered when implementing incentive plans, so these comments should not be considered as comprehensive.
  • The comments regarding tax assume that any person is resident and domiciled in the UK for tax purposes at all material times
  • The information in this note is intended to be a high level summary and is not legal, regulatory or tax advice of any kind. Further advice should be sought in respect of the alternative approaches that are available and the legal, regulatory and tax implications of any employee incentive arrangement before it is implemented.

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