Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
, see all updates

Schedule 3 SAYE option schemes: Taxation: Companies - Cost of setting up a Schedule 3 SAYE option scheme

The costs a company incurs in setting up a Schedule 3 SAYE option scheme are specifically allowable as a deduction in computing the company’s profits for corporation tax purposes, (Section 999 CTA 2009 and Section 94A ITTOIA 2005 concern rules regarding when the deduction is available).