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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
  2. ETASSUM20000

ETASSUM21000 - Schedule 2 share incentive plan (SIP): General requirements: Contents

  1. ETASSUM21010
    General requirements: overview
  2. ETASSUM21020
    General requirements: Purpose of the plan
  3. ETASSUM21030
    General requirements: Cash alternatives
  4. ETASSUM21040
    General requirements: SIP as part of flexible benefits arrangement
  5. ETASSUM21050
    General requirements: All-employee nature of the plan
  6. ETASSUM21060
    General requirements: Discouraging features
  7. ETASSUM21070
    General requirements: Participation on same terms
  8. ETASSUM21080
    General requirements: Varying number of shares awarded
  9. ETASSUM21090
    General requirements: Performance conditions
  10. ETASSUM21100
    General requirements: Calculating total entitlement
  11. ETASSUM21110
    General requirements: No loan arrangements
  12. ETASSUM21120
    General requirements: No preferential treatment for directors and senior employees
  13. ETASSUM21130
    General requirements: No further conditions
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