Updates: Employee Tax Advantaged Share Scheme User Manual

2023

30 November 2023 published amendments

8 September 2023 published amendments

Enterprise Management Incentives (EMI): Qualifying companies: Advance assurance that a company will qualify for EMI

Paragraph added to notify customers that HMRC will not comment on AA if sale negotiations are ongoing

6 April 2023 published amendments

2022

12 July 2022 published amendments

Introduction to Tax Advantaged Share Schemes - What we do

Contact details added for Share Schemes team for external customers and intranet pages for internal customers.

9 June 2022 published amendments

4 April 2022 published amendments

22 March 2022 published amendments

2021

29 March 2021 published amendments

Schedule 3 SAYE option schemes: Linkage to savings (arrangement): Deductions from pay

Update to add coronavirus as a reason for allowing payments to be made by standing order.

2019

19 September 2019 published amendments

5 September 2019 published amendments

Enterprise Management Incentives (EMI): Option notifications: Notifying Errors in options to HMRC

Inaccurate text - should be after 9 months of notification to HMRC and not of the granting of an option

10 April 2019 published amendments