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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 3 SAYE option schemes: Option Notifications: Information powers

Paragraph 45 authorises HMRC to request information from companies with Schedule 3 SAYE option schemes which the officer reasonably requires for the performance of any functions of HMRC or an officer of HMRC under the SAYE code, and which the person to whom the notice is addressed can reasonably obtain. In particular this may be to check anything in or accompanying a notice or return, or required to determine the tax liability of any scheme participant or other person whose liability to tax, the operation of the scheme is relevant to.