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

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
, see all updates

Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Contents

  1. ETASSUM32110
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Overview
  2. ETASSUM32120
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Grant of options
  3. ETASSUM32130
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Required eligibility provisions
  4. ETASSUM32140
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Exercise of options
  5. ETASSUM32150
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Option not transferable
  6. ETASSUM32160
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Nominees
  7. ETASSUM32170
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Death of an option holder
  8. ETASSUM32180
    Schedule SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Full-time directors and employees
  9. ETASSUM32190
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Qualifying period of service
  10. ETASSUM32200
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: General earnings
  11. ETASSUM32210
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Permitted eligibility provisions
  12. ETASSUM32220
    Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Prohibited from participating