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<p>The Government offers four tax-advantaged employee share schemes: Share Incentive
Plans (SIPs), the Save As You Earn (SAYE) scheme, Enterprise Management Incentives
(EMI), and the Company Share Option Plan (CSOP).</p><p> </p><p>The schemes enable
employers to share financial rewards with staff, with both receiving tax benefits.
This is ultimately intended to support recruitment and retention and help encourage
employee productivity.</p><p> </p><p>There are no current plans to change these schemes
at the 2021 Finance Bill. The Government keeps all of the employee share schemes under
review.</p>
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