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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Introduction to tax advantaged share schemes: How to use this manual

Here are some ways to get to what you need:

Tables of contents

The tables of contents can be used to find the pages you need.


HMRC users can search the manual using the manual leftbar button; however this facility is not available to Internet users.

Internet users should search using chosen keywords and select from the results the appropriate reference. As this can take you to detailed pages which should not be relied upon out of context, it is strongly recommended that you press the menu button to see the context before reading particular pages. It is important to remember that the manual is organised in sections that equate to the schedules applying to each scheme. If a keyword is chosen that could apply to each of the schemes then the search result will include references appropriate to each scheme. If guidance is being sought in relation to a particular scheme then it is strongly recommended that the contents page of that section is used to locate the relevant guidance.