Editorial Policy
How we research, write, and review the content on this site.
Research process
We start from primary sources: GOV.UK, HMRC’s ETASSUM manual, and UK legislation (principally ITEPA 2003, Schedule 2 for SIPs and Schedule 3 for SAYE). Secondary sources are used only for context, never as the basis for a numeric claim.
Review cadence
Numeric limits and rates are checked at each UK tax-year change (6 April) and after any Budget or Finance Act announcement that could affect Share Incentive Plans.
Corrections
Errors are corrected as soon as they’re identified, with a visible “last checked” date on affected pages. See our Corrections Policy.
Independence
We are not paid by any share-scheme administrator, employer, or financial services company to feature them, and we do not accept payment in exchange for favorable coverage of any product.