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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:
    14 October 2024 - See all updates
    1. Back to contents
    2. ETASSUM30000
    3. ETASSUM32000

    ETASSUM32100 - Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Contents

    1. ETASSUM32110
      The employment requirement: Overview
    2. ETASSUM32120
      The employment requirement: Grant of options
    3. ETASSUM32130
      The employment requirement: Required eligibility provisions
    4. ETASSUM32140
      The employment requirement: Exercise of options
    5. ETASSUM32150
      The employment requirement: Option not transferable
    6. ETASSUM32160
      The employment requirement: Nominees
    7. ETASSUM32170
      The employment requirement: Death of an option holder
    8. ETASSUM32180
      The employment requirement: Full-time directors and employees
    9. ETASSUM32190
      The employment requirement: Qualifying period of service
    10. ETASSUM32200
      The employment requirement: General earnings
    11. ETASSUM32210
      The employment requirement: Permitted eligibility provisions
    12. ETASSUM32220
      The employment requirement: Prohibited from participating
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