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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

• From: HM Revenue & Customs
• Published: 26 August 2015
• Updated: 17 August 2016, see all updates

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1. Contents
2. ETASSUM50000
3. ETASSUM55000

Enterprise Management Incentives (EMI): Company reorganisations: Contents

1. ETASSUM55010

   Enterprise Management Incentives (EMI): Company reorganisations: Meaning of company reorganisation
2. ETASSUM55020

   Enterprise Management Incentives (EMI): Company reorganisations: Meaning of qualifying exchange of shares
3. ETASSUM55030

   Enterprise Management Incentives (EMI): Company reorganisations: Grant of replacement options
4. ETASSUM55040

   Enterprise Management Incentives (EMI): Company reorganisations: Time limits for granting replacement options

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