Coverage: United Kingdom Theme: The Economy
Released: September 2017
Employee Share Schemes Statistics for 2015-16
Next Full Release: June 2018 Frequency of release: Annually in June
Media contact: HMRC Press Office (Individuals) 03000 585 020 Out-of-hours: 07860 359544
Statistical contacts: Owen Vaudrey & Shahida Begum
[email protected] [email protected] KAI Personal Taxes HM Revenue and Customs
Website: www.hmrc.gov.uk/statistics/shareschemes.htm
1
A NATIONAL STATISTICS PUBLICATION National Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics. They undergo regular quality assurance reviews to ensure that they meet customer needs. They are produced free from any political interference. For general enquiries about National Statistics contact the National Statistics Public Enquiry Service. Telephone: 0845 601 3034 Overseas: +44 (1633) 653 599 Minicom: 01633 812399 Email:
[email protected] Fax: 01633 652747 Letters: Customer Contact Centre, Room 1.015, Cardiff Road, Newport, NP10 8XG You can also find National Statistics on the internet at www.statistics.gov.uk.
2
Contents 1 2 3
4
5
6 7 8
Summary .......................................................................................................5 Statistics in this release ...............................................................................8 Statistical Commentary ................................................................................9 3.1 Numbers of companies ...................................................................................9 3.2 Combination of schemes ................................................................................9 3.3 Company Share Option Plan Schemes ........................................................11 3.4 Enterprise Management Incentives...............................................................12 3.5 Save As You Earn Share Option Schemes ...................................................12 3.6 Share Incentive Plans ...................................................................................12 3.7 Comparisons between schemes ...................................................................13 Background Information for Employee Share Schemes ..........................16 4.1 Introduction...................................................................................................16 4.2 Company Share Option Plan Schemes ........................................................16 4.3 Enterprise Management Incentives...............................................................16 4.4 Save As You Earn Share Option Schemes ...................................................17 4.5 Share Incentive Plans ...................................................................................18 4.6 Approved Profit Sharing Scheme (not used since December 2002) ..............18 4.7 Discretionary Share Option Schemes (not used since 1996) ........................18 4.8 Transfers into an individual savings account .................................................19 4.9 Policy changes .............................................................................................19 4.10 Further information .....................................................................................20 Analysis Methodology and Data Quality ...................................................21 5.1 Data source ..................................................................................................21 5.2 Number of companies...................................................................................21 5.3 Live Schemes/Companies Granting Options ................................................22 5.4 Grants ..........................................................................................................22 CSOP ............................
