HM Revenue & Customs
Lets qualifying SMEs — companies with gross assets under £30 million carrying out a qualifying trade — grant tax-advantaged share options worth up to £250,000 per employee (with a £3 million company-wide limit) as a way of rewarding and retaining key staff. When the options are exercised, Capital Gains Tax on the gain can be as low as 10% via Business Asset Disposal Relief, rather than standard CGT rates.
Amount
Share options worth up to £250,000 per employee (£3 million company limit); CGT as low as 10% on exercise via Business Asset Disposal Relief
Deadline
Rolling / no fixed deadline
R&D claims and business grants are exactly where a specialist can make the biggest difference — both in claim size and time saved. We're building relationships with vetted professionals who can help with applications like this — register your interest and we'll follow up when we have someone to recommend.
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You can also do this yourself for free via the official sourceRegister the scheme and each option grant with HMRC online within 92 days of grant.
View official sourceLast verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.