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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

HM Revenue & Customs
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Schedule 3 SAYE share option schemes: Requirements relating to share options: Exercise rights: No exercise more than 6 months after bonus date

Paragraph 30(1)(b) requires that an option must not be capable of exercise more than 6 months after the bonus date other than in the circumstances of the option-holders death (see ).