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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Enterprise Management Incentives (EMI): Qualifying companies: Contents

  1. ETASSUM52010
    Enterprise Management Incentives (EMI): Qualifying companies: Introduction
  2. ETASSUM52020
    Enterprise Management Incentives (EMI): Qualifying companies: Advance assurance that a company will qualify for EMI
  3. ETASSUM52030
    Enterprise Management Incentives (EMI): Qualifying companies: Independence requirement
  4. ETASSUM52040
    Enterprise Management Incentives (EMI): Qualifying companies: Qualifying subsidiaries
  5. ETASSUM52050
    Enterprise Management Incentives (EMI): Qualifying companies: Qualifying property managing subsidiaries
  6. ETASSUM52060
    Enterprise Management Incentives (EMI): Qualifying companies: Gross assets requirements
  7. ETASSUM52070
    Enterprise Management Incentives (EMI): Qualifying companies: Number of employees requirement
  8. ETASSUM52080
    Enterprise Management Incentives (EMI): Qualifying companies: Trading activities & UK permanent establishment requirement
  9. ETASSUM52090
    Enterprise Management Incentives (EMI): Qualifying companies: Trading activities requirement for a parent company
  10. ETASSUM52100
    Enterprise Management Incentives (EMI): Qualifying companies: Excluded activities
  11. ETASSUM52110
    Enterprise Management Incentives (EMI): Excluded activities: Dealing in goods otherwise than in ordinary wholesale and retail distribution
  12. ETASSUM52120
    Enterprise Management Incentives (EMI): Excluded activities: Leasing of certain ships
  13. ETASSUM52130
    Enterprise Management Incentives (EMI): Excluded activities: Receipt of royalties or licence fees
  14. ETASSUM52140
    Enterprise Management Incentives (EMI): Excluded activities: Property development
  15. ETASSUM52150
    Enterprise Management Incentives (EMI): Excluded activities: Shipbuilding, coal and steel production
  16. ETASSUM52160
    Enterprise Management Incentives (EMI): Excluded activities: Hotels and comparable establishments
  17. ETASSUM52170
    Enterprise Management Incentives (EMI): Excluded activities: Nursing homes and residential care homes
  18. ETASSUM52180
    Enterprise Management Incentives (EMI): Excluded activities: Provision of facilities for another business