This is a savings-related share scheme where you can buy shares with your savings for a fixed price at the end of the savings term.
How SAYE works?
Your employer offers a Save As You Earn share scheme.
Income Tax and National Insurance
Capital Gains Tax
Capital gains tax may be payable If/when you sell or give away the shares the value has increased since acquisition subject your normal annual capital gains allowance remaining, if any.
You do not pay capital gains tax if you transfer the shares: