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HMRC internal manual

Employment Related Securities Manual

HM Revenue & Customs
, see all updates


Abbreviations used

APSS Approved Profit-sharing Scheme
CSOP Company Share Option Plan
CGT Capital Gains Tax
CT Corporation Tax
EMI Enterprise Management Incentives
ESSU Employee Shares & Securities Unit
FA Finance Act
HMRC HM Revenue & Customs
ICTA Income and Corporation Taxes Act 1988
ITEPA Income Tax (Earnings & Pensions) Act 2003
ITTOIA Income Tax (Trading and Other Income) Act 2005
NICs National Insurance Contributions
PAYE Pay as You Earn
SAYE Save as You Earn
SIP Share Incentive Plan
SME Small and Medium Enterprise