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HMRC internal manual

Capital Gains Manual

Employment-related securities: securities options: introduction

Instead of offering shares or securities directly, the employer may offer its employees options to acquire shares or other employment-related securities, either in the employer, or any other company. Background information on the use of employee share options is given at CG56302. For guidance on options generally, see CG12300+.

For more information on employment-related securities options, what is included in that term, and how the market value rule applies in the case of both the grant and exercise of an option see CG56321 and CG56321A+.