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  1. Home
  2. Money
  3. Business tax
  4. Employment related securities
HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
2 June 2025 - See all updates
  1. Back to contents
  2. ETASSUM20000

ETASSUM27000 - Schedule 2 share incentive plan (SIP): Notification & Enquiries: Contents

  1. ETASSUM27100
    Notification & Enquiries: Notice of enquiry
  2. ETASSUM27110
    Notification & Enquiries: Information powers
  3. ETASSUM27120
    Notification & Enquiries: Closure of enquiry
  4. ETASSUM27130
    Notification & Enquiries: Application for closure notice
  5. ETASSUM27140
    Notification & Enquiries: Alterations
  6. ETASSUM27150
    Notification & Enquiries: 鈥漇erious鈥� and 鈥淟ess Serious鈥� error
  7. ETASSUM27160
    Notification & Enquiries: Assessment of penalties (paragraph 81J)
  8. ETASSUM27170
    Notification & Enquiries: Appeals (paragraph 81K)
  9. ETASSUM27180
    Notification & Enquiries: Termination of the plan
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