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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Introduction to Tax Advantaged Share Schemes: Setting up a scheme: Scheme documents

To assist scheme organisers in setting up a tax advantaged share scheme ESSU has produced a review document for the following tax advantaged share schemes: -

The review document can be completed by the scheme organiser to check whether the scheme rules and ancillary documents satisfy the legislation. There is no exhaustive list of scheme documents as these will vary in relation to the company and the scheme itself. All schemes must have a set of rules along with documents that will be used in relation to the grant and exercise of options (for Schedule 4 CSOP & Schedule 3 SAYE schemes) and awards of shares for Schedule 2 SIP. Other documents may also be considered to be part of the Plan documents that relate to the shares to be used in the scheme such as Articles of Association (or overseas equivalent) along with any agreements that govern the relationships between shareholders as to how the company is controlled or shares transferred between shareholders.