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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Introduction

Part 11 of Schedule 2 defines a number of specific concepts arising in the SIP code (paragraph 99) and contains an index of defined expressions (paragraph 100). Part 11 of Schedule 2 also includes the information powers which enable HMRC to obtain information that may be necessary in order to determine a liability to tax of any person participating in a SIP or any other person where the operation of the SIP is relevant to their tax liability (refer to ETASSUM27110). In addition Part 11 of Schedule 2 also covers the following: