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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. ETASSUM20000
  3. ETASSUM24000
  4. ETASSUM24100

Schedule 2 share incentive plan (SIP): Types of award: Free shares: Contents

  1. ETASSUM24110
    Free shares: Introduction
  2. ETASSUM24120
    Free shares: Plan requirements
  3. ETASSUM24130
    Free shares: Holding period - power of participant to direct trustees
  4. ETASSUM24140
    Free shares: Varying awards by reference to acceptable factors
  5. ETASSUM24150
    Free shares: Performance allowances - General requirements
  6. ETASSUM24160
    Free shares: Performance allowances – Method 1
  7. ETASSUM24170
    Free shares: Performance allowances – Method 2
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