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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

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

Schemes may extend participation to employees whose emoluments are not within general earnings, but there is no requirement for them to do so.

Foreign companies may wish to set up schemes to benefit their UK employees. They can do so by drawing up scheme rules to exclude employees and directors that do not have earnings to which section 15 of ITEPA applies.

UK companies may designate foreign subsidiaries as participating companies in order to protect the option rights of UK employees who are transferred to those subsidiaries. Other employees of the foreign subsidiaries would not need to be involved unless they have earnings to which section 15 applies.