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

  1. Home
  2. Money
  3. Business tax
  4. Employment related securities
HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
30 June 2025 - See all updates
  1. Back to contents
  2. ETASSUM50000

ETASSUM55000 - Enterprise Management Incentives (EMI): Company reorganisations: Contents

  1. ETASSUM55010
    Company reorganisations: Meaning of company reorganisation
  2. ETASSUM55020
    Company reorganisations: Meaning of qualifying exchange of shares
  3. ETASSUM55030
    Company reorganisations: Grant of replacement options
  4. ETASSUM55040
    Company reorganisations: Time limits for granting replacement options
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