Share Schemes
Attract, reward and keep the people who build your business, with schemes designed, valued and administered end to end.
Give your team a real stake in your growth.
Share schemes are one of the most effective ways for growing companies to reward key people without adding to cash costs. We help you choose the right scheme, value the shares, grant options correctly and stay compliant with HMRC year after year.
Schemes we advise on
The right scheme depends on who you want to reward, how your company is structured and where you are heading.
Enterprise Management Incentives (EMI)
Tax-advantaged share options for qualifying companies, widely used by UK startups and scale-ups to reward key employees.
Company Share Option Plans (CSOP)
A discretionary, tax-advantaged option plan for companies that sit outside EMI or want to extend rewards further.
Unapproved share options
Flexible options for consultants, non-executives and international team members who cannot join approved schemes.
Growth shares
A separate share class that only shares in value above an agreed hurdle, aligning incentives with future growth.
How we support you
From the first conversation to the annual return, one team looks after the whole lifecycle.
Scheme selection and design
We assess eligibility, compare the options and recommend a structure that fits your people and your plans.
Share valuations
Market value support for grants, using our own platform for Black-Scholes-Merton and EMI valuation models, reviewed by an adviser.
Documents and legal
We work alongside your lawyers on option agreements, scheme rules and articles so everything lines up.
HMRC registration and notifications
We register the scheme and notify each grant to HMRC within the deadline.
Annual returns
Employment-related securities returns prepared and filed on time, every year.
Ongoing compliance
Support with leavers, exercises, company changes and exits so the tax treatment is protected.
From design to annual return
The typical lifecycle of a share scheme with OTG.
Design
Agree who participates, how many shares are in the pool and the vesting terms.
Value
Establish the market value of the shares so the exercise price is set correctly.
Grant
Issue option agreements and keep clear records of every grant.
Notify HMRC
For EMI, notify HMRC of each grant within 92 days.
Report annually
File the employment-related securities annual return by 6 July following the tax year end.
