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  1. Home
  2. Money
  3. Business tax
  4. Employment related securities
HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
14 October 2024 - See all updates

Summary

Guidance relating to tax advantaged share schemes.

Contents

  1. ETASSUM01000
    Data Protection
  2. ETASSUM10000
    Introduction to tax advantaged share schemes: contents
  3. ETASSUM11000
    Introduction to Tax Advantaged Share Schemes - setting up a scheme: contents
  4. ETASSUM20000
    Schedule 2 Share Incentive Plan (SIP): contents
  5. ETASSUM30000
    Schedule 3 Save As You Earn (SAYE) option scheme: contents
  6. ETASSUM40000
    Schedule 4 Company Share Option Plan (CSOP): contents
  7. ETASSUM50000
    Enterprise Management Incentives (EMI): contents

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