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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

• From: HM Revenue & Customs
• Published: 26 August 2015
• Updated: 17 August 2016, see all updates

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1. Contents
2. ETASSUM20000
3. ETASSUM23000

Schedule 2 share incentive plan (SIP): Shares that may be awarded: Contents

1. ETASSUM23100

   Shares that may be awarded: Introduction
2. ETASSUM23110

   Shares that may be awarded: Eligible shares
3. ETASSUM23120

   Shares that may be awarded: When requirements must be satisfied
4. ETASSUM23130

   Shares that may be awarded: Status of the company and its share capital
5. ETASSUM23140

   Shares that may be awarded: Control of the company establishing the plan
6. ETASSUM23150

   Shares that may be awarded: Control by a consortium
7. ETASSUM23160

   Shares that may be awarded: Ordinary share capital
8. ETASSUM23170

   Shares that may be awarded: Deferred shares
9. ETASSUM23180

   Shares that may be awarded: Convertible preference shares
10. ETASSUM23190

    Shares that may be awarded: Depository receipts
11. ETASSUM23200

    Shares that may be awarded: Swiss bearer participation certificates
12. ETASSUM23210

    Shares that may be awarded: Permanent Interest Bearing shares (PIBs)
13. ETASSUM23220

    Shares that may be awarded: Company status
14. ETASSUM23230

    Shares that may be awarded: Control by another company
15. ETASSUM23240

    Shares that may be awarded: Recognised stock exchange (RSE)
16. ETASSUM23250

    Shares that may be awarded: Close company
17. ETASSUM23260

    Shares that may be awarded: Normal shares
18. ETASSUM23270

    Shares that may be awarded: Fully paid up shares
19. ETASSUM23280

    Shares that may be awarded: Non-redeemable shares
20. ETASSUM23290

    Shares that may be awarded: Permitted restrictions - Forfeiture
21. ETASSUM23300

    Shares that may be awarded: What amounts to a restriction

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