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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
  1. Back to contents

ETASSUM11000 - Introduction to Tax Advantaged Share Schemes - setting up a scheme: contents

  1. ETASSUM11100
    Scheme documents
  2. ETASSUM11200
    Establishing a scheme
  3. ETASSUM11300
    Registering a scheme
  4. ETASSUM11400
    Annual returns
  5. ETASSUM11500
    Electronic filing
  6. ETASSUM11600
    Amended returns
  7. ETASSUM11700
    Annual returns: Termination conditions
  8. ETASSUM11800
    Annual returns: Penalties for late filing
  9. ETASSUM11900
    Annual returns: Appeals
  10. ETASSUM12000
    Annual returns: Reasonable excuse
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