- Self-certification—two years on
- Can you provide a brief summary of what self-certification is?
- Has its introduction had an impact on companies’ appetite to introduce share incentive plans (SIPs), savings-related share option schemes (SAYEs) or company share option plans (CSOPs)?
- Is it now quicker to introduce a SIP, SAYE or CSOP as a result of the regime?
- Has there been an impact for advisors compared to when HMRC approval was available instead—whether regarding additional costs involved or added exposure when implementing these types of plans?
- Have there been any particular problems for companies as a result of the self-certification regime?
- Are there any improvements that you would like to see made to the self-certification regime?
Share Incentives analysis: Has the process of self-certification been successful? Stephen Woodhouse, partner at Pett, Franklin & Co LLP, explains that the new regime creates extra risk for companies and as a consequence for their advisers.
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