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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Schedule 3 SAYE option schemes: Requirements relating to share options: Exercise rights: Contents

  1. ETASSUM35310
    Requirements relating to share options: Exercise rights: General
  2. ETASSUM35320
    Requirements relating to share options: Exercise rights: Options not transferable
  3. ETASSUM35330
    Requirements relating to share options: Exercise rights: No exercise more than 6 months after bonus date
  4. ETASSUM35340
    Requirements relating to share options: Exercise rights: Death of an option holder
  5. ETASSUM35350
    Requirements relating to share options: Exercise rights: Exercise by personal representatives
  6. ETASSUM35360
    Requirements relating to share options: Exercise rights: exercise of options - Scheme related employment ends
  7. ETASSUM35370
    Requirements relating to share options: Exercise rights: Involuntary cessation of employment - injury, disability, redundancy and retirement – a TUPE transfer or a change of control of the employing company
  8. ETASSUM35380
    Requirements relating to share options: Exercise rights: Redundancy
  9. ETASSUM35390
    Requirements relating to share options: Exercise rights: Retirement
  10. ETASSUM35400
    Requirements relating to share options: Exercise rights: Relevant TUPE transfer
  11. ETASSUM35410
    Requirements relating to share options: Exercise rights: Change of control of the participant’s employing company
  12. ETASSUM35420
    Requirements relating to share options: Exercise rights: Other cessations of employment
  13. ETASSUM35430
    Requirements relating to share options: Exercise rights: Whether employment has ceased
  14. ETASSUM35440
    Requirements relating to share options: Exercise rights: Moving to an associated company
  15. ETASSUM35450
    Requirements relating to share options: Exercise rights: Company events - Exercise of options
  16. ETASSUM35460
    Requirements relating to share options: Exercise rights: Change of control
  17. ETASSUM35470
    Requirements relating to share options: Exercise rights: Ceasing to be in scheme related employment
  18. ETASSUM35480
    Requirements relating to share options: Exercise rights: Takeovers
  19. ETASSUM35490
    Requirements relating to share options: Exercise rights: Takeovers - period of grace
  20. ETASSUM35500
    Requirements relating to share options: Exercise rights: Cash takeovers (i) general offer (ii) compromise or arrangement (iii) non UK company reorganisation (iv) takeover offer
  21. ETASSUM35510
    Requirements relating to share options: Exercise rights: Mergers and amalgamations
  22. ETASSUM35520
    Requirements relating to share options: Exercise rights: Voluntary winding up
  23. ETASSUM35530
    Requirements relating to share options: Exercise rights: Sale (transfer) of a business or company
  24. ETASSUM35540
    Requirements relating to share options: Exercise rights: Participants becoming US taxpayers