Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

GOV.UK

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

  1. Home
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

Give feedback about this page

  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
  • Next page
Print this page

Is this page useful?

Yes this page is useful No this page is not useful Is there anything wrong with this page?
Thank you for your feedback
Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Don’t have an email address?

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Policies
  • Publications
  • Announcements

Support links

  • Help
  • Cookies
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright