ERSM20260 - Employment-related securities and options: exclusions from charge
The provisions for taxing employment-related securities are wholly or partly disapplied in various circumstances. These are:
- Death - see ERSM20270
- 7 years after leaving employment - see ERSM20280
- Certain control situations (employee control & non-employee control) - see ERSM20290
- (Up to 5 April 2015) Residence - see ERSM20300
- Former and prospective employments - see ERSM20360
- Public offer shares - ERSM20370
- Approved scheme shares - ERSM20380