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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 3 SAYE option schemes: Supplementary and Defined terms: Introduction

Part 9 of Schedule 3 sets out HMRC’s powers to obtain information that may be necessary in order to determine a liability to tax of:

  • Participants, and
  • any person to whose tax liability is affected by the operation of the scheme.

This part of Schedule 3 also provides a number of definitions for specific concepts arising in this Schedule along with an index of defined expressions.