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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
  3. ETASSUM24000

ETASSUM24300 - Schedule 2 share incentive plan (SIP): Types of award: Partnership shares: Contents

  1. ETASSUM24310
    Partnership shares: Introduction
  2. ETASSUM24320
    Partnership shares: Partnership share agreements
  3. ETASSUM24330
    Partnership shares: Deductions from salary
  4. ETASSUM24340
    Partnership shares: Maximum deduction of partnership share money
  5. ETASSUM24350
    Partnership shares: Minimum deduction of partnership share money
  6. ETASSUM24360
    Partnership shares: Holding partnership share money
  7. ETASSUM24370
    Partnership shares: Acquisition and award of shares
  8. ETASSUM24380
    Partnership shares: Forfeiture
  9. ETASSUM24390
    Partnership shares: Compulsory purchase of partnership shares
  10. ETASSUM24400
    Partnership shares: Restriction on number of shares awarded
  11. ETASSUM24410
    Partnership shares: Repayment of partnership share money
  12. ETASSUM24420
    Partnership shares: Access to partnership shares
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