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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
, see all updates

Schedule 3 SAYE option schemes: Shares to which schemes can apply: Contents

  1. ETASSUM33010
    Shares to which schemes can apply: Introduction
  2. ETASSUM33020
    Shares to which schemes can apply: Scheme shares
  3. ETASSUM33030
    Shares to which schemes can apply: When requirements must be satisfied
  4. ETASSUM33040
    Shares to which schemes can apply: Status of the company and its share capital
  5. ETASSUM33050
    Shares to which schemes can apply: Control of the scheme company
  6. ETASSUM33060
    Shares to which schemes can apply: Control by a consortium
  7. ETASSUM33070
    Shares to which schemes can apply: Ordinary share capital
  8. ETASSUM33080
    Shares to which schemes can apply: Deferred shares
  9. ETASSUM33090
    Shares to which schemes can apply: Convertible preference shares
  10. ETASSUM33100
    Shares to which schemes can apply: Depository receipts
  11. ETASSUM33110
    Shares to which schemes can apply: Swiss Bearer Participation Certificates
  12. ETASSUM33120
    Shares to which schemes can apply: Permanent Interest Bearing Shares (PIBs)
  13. ETASSUM33130
    Shares to which schemes can apply: Company status
  14. ETASSUM33140
    Shares to which schemes can apply: Control by another company
  15. ETASSUM33150
    Shares to which schemes can apply: Recognised Stock Exchange (RSE)
  16. ETASSUM33160
    Shares to which schemes can apply: Close company
  17. ETASSUM33170
    Shares to which schemes can apply: Fully paid-up and not redeemable
  18. ETASSUM33180
    Shares to which schemes can apply: Fully paid up shares
  19. ETASSUM33190
    Shares to which schemes can apply: Not-redeemable shares
  20. ETASSUM33200
    Shares to which schemes can apply: Shares to be used: Scheme shares subject to restrictions
  21. ETASSUM33210
    Shares to which schemes can apply: More than one class of share
  22. ETASSUM33220
    Shares to which schemes can apply: Employee control shares
  23. ETASSUM33230
    Shares to which schemes can apply: Open market test
  24. ETASSUM33240
    Shares to which schemes can apply: As a director or employee