ETASSUM38000 - Schedule 3 SAYE option schemes: Taxation: Contents

  1. ETASSUM38010
    Taxation: Introduction
  2. ETASSUM38020
    Taxation: Income tax consequences for participants
  3. ETASSUM38030
    Taxation: grant of share options - General
  4. ETASSUM38040
    Taxation: Grant of share options – Schedule 3 SAYE option scheme
  5. ETASSUM38050
    Taxation: Exercise of share options - General
  6. ETASSUM38060
    Taxation: Exercise of share options – Schedule 3 SAYE option scheme
  7. ETASSUM38070
    Taxation: Release, surrender, cancellation of share options - General
  8. ETASSUM38080
    Taxation: Post-acquisition income tax consequences - General
  9. ETASSUM38090
    Taxation: Disposal of shares - General
  10. ETASSUM38100
    Taxation: Disposal of shares – Schedule 3 SAYE option scheme
  11. ETASSUM38110
    Taxation: Non-residents and share options - General
  12. ETASSUM38120
    Taxation: Tax consequences for the grantor of an option
  13. ETASSUM38130
    Taxation: Companies - Cost of setting up a Schedule 3 SAYE option scheme
  14. ETASSUM38140
    Taxation: Collection of tax