SAYE—basic principles

SAYE—basic principles guidance:

ARCHIVED: This archived Practice Note provides background reading on the main differences between the SAYE guidance in ESSUM and where it can now be found in ETASSUM. It...

Practice Note

Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and implemented other...

Practice Note

I, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares of £[insert nominal value of each share under...

Precedents

This note covers the following topics: • the law governing save as you earn (SAYE) options • what is an SAYE scheme? • what requirements must be met for an SAYE scheme? •...

Practice Note

Produced in partnership with Ian Murphie of Share Plan Partners Ltd [Letter to be printed on company headed paper] [Insert name of Company] SAYE share option scheme (the...

Precedents

[INSERT NAME OF COMPANY] SAYE SHARE OPTION SCHEME (THE SCHEME) EXPLANATORY BOOKLET What is an SAYE share option scheme? Save As You Earn (SAYE) is a special type of share...

Precedents

Produced in partnership with Ian Murphie of Share Plan Partners Ltd [Letter to be printed on company headed paper] [insert date] [insert employee’s address] [INSERT NAME...

Precedents

Produced in partnership with Ian Murphie of Share Plan Partners Ltd [INSERT NAME OF COMPANY] SAYE share option scheme (the Scheme) Notice of exercise of option To: the...

Precedents

Produced in partnership with Ian Murphie of Share Plan Partners Ltd This option certificate is based in part on the HMRC precedent and contains the information required...

Precedents

Produced in partnership with Ian Murphie of Share Plan Partners Ltd [Approved by resolution of the shareholders on [insert date of shareholder approval]] Adopted by the...

Precedents

Produced in partnership with Sarah Nicholson of Squire Patton Boggs (UK) LLP That: • the [insert name of company] plc [Savings-Related OR Save-As-You-Earn OR Sharesave]...

Precedents

This Practice Note covers the following topics: • attractions of save as you earn (SAYE) schemes • can the company qualify to operate an SAYE scheme? ◦ flotations, and ◦...

Practice Note