Share schemes for employees

Share scheme tax help for individuals | RSUs, CSOPs, EMI & Share Options

Share scheme tax advisory for individuals and ex-employees

Unsure what choice to make in respect of a share scheme?

Unexpected tax bill after receiving or selling shares?
Not sure what to enter on your tax return?
Confused about EMI, CSOPs, SIP’s, RSU’s, Growth Shares, or other share incentive arrangements?

We help individuals understand their share schemes, make the best choices, calculate the right tax, and take control of what happens next.

Who is this service for?

Employees or ex-employees participating in share incentive arrangements
People who have received or sold share scheme shares
Individuals completing Self Assessment after receiving shares, cash, or other proceeds
Workers with EMI, CSOPs, SIPs, RSU’s, Growth Shares, or other share incentive arrangements
First-time wealth events with unclear tax outcomes

If you’ve received shares, options, or proceeds from selling shares from your employer/ex-employer, this service is for you.

We can help

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Why people are facing unexpected tax bills

Many employees expect to pay Capital Gains Tax when they sell shares, only to discover that Income Tax and Class 1 National Insurance apply instead. Others miss narrow exercise windows after leaving a company, triggering tax charges they did not anticipate, or find themselves caught out by complex scheme rules.

In many cases, people rely on general employer guidance that can well-intentioned but not tailored to their individual circumstances, leading to incorrect assumptions about how their shares will be taxed.

There is also frequent uncertainty over which figures should be reported on a Self Assessment return, particularly where multiple tax points are involved. Even where a “sell to cover” arrangement is used, it does not always cover the full tax liability, which can leave an unexpected bill to pay.

Different share schemes trigger different taxes, and a small misunderstanding can significantly increase the amount due.

The types of share schemes we advise on

HMRC ‘approved’ incentives

EMI (Enterprise Management Incentives) share options
CSOP (Company Share Option Plans)
SIPs (Share Incentive Plans)

Other share incentives

Share awards
Share options
Growth Shares
RSUs (Restricted Stock Units)

Our support across share schemes

Across all share schemes, we assist participants in understanding scheme rules, meeting qualifying conditions & avoiding disqualifying events for (HMRC ‘Approved’ Incentives), and managing the tax implications at each stage. This includes timing strategies, tax planning, and assessing tax exposure (income tax & possibly Class 1 NI, CGT, or a combination), as well as valuations, share rights, reporting requirements, elections and ongoing administration. We also help identify and manage any potential double taxation risks for internationally mobile employees.

Help with Self Assessment after share payouts

If you’ve received or sold shares, you will likely need to file Self Assessment.

We help with:

Reporting share income and gains
Tax calculations
Deadlines and penalties
HMRC queries

We can help

Book a free introductory call with one of our share scheme tax specialists below

Get in touch

Why choose to work with us?

We design share schemes for companies
We fix scheme problems for individuals
Experience dealing with HMRC
Regular advisers to tech founders and employees
Direct, practical advice

Share scheme FAQs

What tax is paid on share schemes?

Tax on share schemes depends on the type of scheme and when you receive or sell shares thereunder. Some transactions are subject to Income Tax andClass 1 National Insurance. Others fall under Capital Gains Tax. If scheme rules are broken or deadlines are missed, a tax-advantaged scheme can oose some or all of its benefits. We review your position and confirm what tax should be paid on your share scheme.

Do I need to file Self Assessment?

In most cases, yes. If you exercised options, received RSUs, or sold shares, you will usually need to complete Self Assessment. Other transactions relating to share schemes can also be reportable. We confirm this quickly and help with the full process.

What are the different share schemes in the UK?

The most common employee share schemes include:

EMI (Enterprise Management Incentives)
CSOP (Company Share Option Plans)
Growth Shares
RSUs (Restricted Stock Units)

Each has different tax rules and reporting requirements. If you’re unsure which scheme you have, we identify it from your documents.

What do I enter on my tax return for share incentives received?

You may need to include:

Income from in the form of shares received
Gains from selling shares received
Any PAYE already deducted
Details of the share scheme

Many people enter incorrect figures or miss items completely. We help ensure your Self Assessment reflects the right information.

I already sold my shares. Can you still help?

Yes. We review what happened and make sure everything is reported correctly.

I don’t know which scheme I have?

We can identify which scheme you have from your documents.

How do I know whether my share scheme is taxed as income or capital gains?

This depends on several factors, including:

The type of share scheme
When you received shares under the scheme
Whether you had left your employer at the time of a relevant transaction
If any scheme conditions were broken

In broad terms, if a scheme becomes disqualified, profits are often taxed as income rather than capital gains. We confirm your position before you file.

I received shares but no cash. Do I still owe tax?

Possibly. Some share transactions create a tax charge even if you haven’t sold your shares. This an be common with certain RSUs and certain option exercises. We calculate your liability and help you plan how to fund it.

Can you help if my employer gave unclear or incorrect guidance?

Yes. We focus on your actual tax position under HMRC rules and help with your reporting, or support discussions with your employer where needed.

How quickly do I need to act?

If you already participate in a share incentive, are set to participate in a share incentive, or have sold incentive shares but are unclear on the tax profile, acting now could yield substantial tax saving and/or assist with your planning and budgeting.