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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
, see all updates

Enterprise Management Incentives (EMI): Taxation of EMI options: Contents

  1. ETASSUM57010
    Taxation of EMI options: Tax advantages of EMI options
  2. ETASSUM57020
    Taxation of EMI options: Taxable exercises of EMI options
  3. ETASSUM57030
    Taxation of EMI options: Charge on the exercise of discounted options
  4. ETASSUM57040
    Taxation of EMI options: Charge on the exercise of an option where the shares are free
  5. ETASSUM57050
    Taxation of EMI options: Tax consequences of exercise of an option following a disqualifying event
  6. ETASSUM57060
    Taxation of EMI options: Charge on exercise of an option following a disqualifying event
  7. ETASSUM57070
    Taxation of EMI options: Charge on exercise of a discounted option following a disqualifying event
  8. ETASSUM57080
    Taxation of EMI options: Disqualifying events relating to the relevant company
  9. ETASSUM57090
    Taxation of EMI options: Disqualifying events relating to an employee
  10. ETASSUM57100
    Taxation of EMI options: Disqualifying events – varying the terms of the option
  11. ETASSUM57110
    Taxation of EMI options: Disqualifying events – alterations of share capital
  12. ETASSUM57120
    Taxation of EMI options: Disqualifying events – share conversions
  13. ETASSUM57130
    Taxation of EMI options: Disqualifying events – grant of a Schedule 4 CSOP option
  14. ETASSUM57140
    Taxation of EMI options: Options over restricted shares
  15. ETASSUM57150
    Taxation of EMI options: Section 431 election – effect of election for restrictions to be ignored
  16. ETASSUM57160
    Taxation of EMI options: Effect of section 431 election on discounted options over restricted shares - example
  17. ETASSUM57170
    Taxation of EMI options: Other events triggering an income tax charge
  18. ETASSUM57180
    Taxation of EMI options: National Insurance
  19. ETASSUM57190
    Taxation of EMI options: Capital Gains Tax
  20. ETASSUM57200
    Taxation of EMI options: Capital Gains Tax – example
  21. ETASSUM57210
    Taxation of EMI options: Corporation Tax