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

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment income provided through third parties: exclusions: Summary of structure of guidance on: share schemes etc

The next sequence of pages tells you about the exclusions which are specific to employee share and share option schemes.

EIM45305 gives you an overview of these exclusions and sketches the structure of this part of the guidance.

EIM45310 explains what happens if earmarked shares are exchanged for shares in a different company.

EIM45315 onwards are about the exclusions for tax-advantaged share and share option schemes in Section 554E.

EIM45325 onwards are about the exclusions for various cases involving employment-related securities in Section 554N.

EIM45350 introduces the guidance on the exclusions for earmarking for employee share and share option schemes in Sections 554J to 554M.