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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For illness

Illness is not one of the ‘good leaver’ terms mentioned in section 524(2B) ITEPA, but it is commonly referred to in scheme rules as a trigger for exercise. Ancillary documents that form part of the scheme should make clear that tax relief is not available in these particular circumstances if exercise takes place within 3 years of the date of grant.