POLICYWithdrawnPolicy paper · gov.uk

Employee share schemes review

Final report following the review of unapproved employee share schemes. The final report for the tax advantaged employee share schemes review can be found at the bottom of this page.

Last fetched 04 May 2026 · gov.uk

Documents

Review of unapproved employee share schemes: final reportapplication/pdf Review of unapproved share schemes: interim reportapplication/pdf Government’s response to review of unapproved employee share schemesapplication/pdf Review of unapproved share schemes: further inputapplication/pdf Review of tax advantaged employee share schemes: final reportapplication/pdf Unapproved employee share schemes: terms of referenceapplication/pdf Approved employee share schemes: terms of referenceapplication/pdf Approved employee share schemes: committee membersapplication/pdf Employee share schemes: terms of reference for consultative committeeapplication/pdf