Guidance: Change in bonus rates for Save As You Earn (SAYE) share option schemes
RegCanary analysis of a HMRC publication
Why it matters
RegCanary's analysis of what this means for regulated firms.
This will impact the tax treatment and financial planning for companies offering these types of employee share schemes. Compliance teams should review the new bonus rates, update internal policies and communications, and ensure proper tax reporting for affected employees. While the changes are moderate in scope, firms should act promptly to avoid potential penalties or reputational damage.
Who this affects
Sectors and firm types identified in the analysis.
- Corporate Finance
- Banking
- Investment Management
- Wealth Management
Source
HMRC
Original publication, 5 November 2026
Read the original publication gov.ukThis is RegCanary's analysis, not the regulator's text. It summarises and interprets the publication above; it is not the HMRC's original wording, and it is not legal advice. Always rely on the original source.