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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Employment income provided through third parties: exclusions: summary of structure of guidance on earmarking for employee share and share option schemes

EIM45355 onwards are about Section 554J. Section 554J is relevant to employee share schemes with specified vesting dates.

EIM45380 explains how Sections 554J and 554K are related.

EIM45385 onwards are about Section 554K. Section 554K is relevant to employee share schemes with specified exit events.

EIM45405 onwards are about Section 554L. Section 554L is relevant to employee share option schemes with specified vesting dates.

EIM45430 explains how Sections 554L and 554M are related.

EIM45435 onwards are about Section 554M. Section 554M is relevant to employee share option schemes with specified exit events.

EIM45455 onwards explain some key terms used in the Part 7A rules about employee share and share option schemes.