This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 Share Incentive Plan (SIP): Eligibility: Meaning of 'qualifying company'

A qualifying company is a company that:

  • is a constituent company at the end of the qualifying period (see ETASSUM22130),
  • was a constituent company (see ETASSUM20120) when the employee worked for it, or
  • was, when the employee worked for it, an associated company of a constituent company or another qualifying company (paragraph 17(2)).