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

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

Give feedback about this page

1. Contents
2. ETASSUM50000
3. 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

Print this page