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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM24700 · Schedule 2 share incentive plan (SIP): Types of award: Dividend shares

  • ETASSUM24710 · Introduction
  • ETASSUM24720 · Company’s choices
  • ETASSUM24730 · Plan requirements – paragraphs 64 to 68
  • ETASSUM24740 · Paragraph 65: General requirements
  • ETASSUM24750 · Compulsory purchase of dividend shares
  • ETASSUM24760 · Paragraph 66: Acquisition of dividend shares
  • ETASSUM24770 · Paragraph 67: Holding period
  • ETASSUM24780 · Paragraph 68: Amounts to be carried forward or repaid
  • ETASSUM24790 · Payment of dividends where no requirement to reinvest
  1. Schedule 2 Share Incentive Plan (SIP): Types of awards: Contents
  2. Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Contents

ETASSUM24700 | Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Contents

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Contents9 entries

  1. ETASSUM24710Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Introduction
  2. ETASSUM24720Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Company’s choices
  3. ETASSUM24730Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Plan requirements – paragraphs 64 to 68
  4. ETASSUM24740Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Paragraph 65: General requirements
  5. ETASSUM24750Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Compulsory purchase of dividend shares
  6. ETASSUM24760Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Paragraph 66: Acquisition of dividend shares
  7. ETASSUM24770Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Paragraph 67: Holding period
  8. ETASSUM24780Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Paragraph 68: Amounts to be carried forward or repaid
  9. ETASSUM24790Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Payment of dividends where no requirement to reinvest
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