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SAYE share options

New bonus rates apply to SAYE share option schemes from 12 September. No bonus is earned on three year contracts.

New bonus rates apply to SAYE share option schemes from 12 September. No bonus is earned on three year contracts.

The ‘annual equivalent rate’ for five year contracts is reduced to 0.59% and the AER for seven years is reduced to 1.15%. See www.hmrc.gov.uk/shareschemes.

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