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Official guidance
Employee Tax Advantaged Share Scheme User Manual

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

  • ETASSUM32110 · Overview
  • ETASSUM32120 · Grant of options
  • ETASSUM32130 · Required eligibility provisions
  • ETASSUM32140 · Exercise of options
  • ETASSUM32150 · Option not transferable
  • ETASSUM32160 · Nominees
  • ETASSUM32170 · Death of an option holder
  • ETASSUM32180 · Schedule SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Full-time directors and employees
  • ETASSUM32190 · Qualifying period of service
  • ETASSUM32200 · General earnings
  • ETASSUM32210 · Permitted eligibility provisions
  • ETASSUM32220 · Prohibited from participating
  1. Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: contents
  2. Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Contents

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

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

Contents12 entries

  1. ETASSUM32110Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Overview
  2. ETASSUM32120Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Grant of options
  3. ETASSUM32130Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Required eligibility provisions
  4. ETASSUM32140Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Exercise of options
  5. ETASSUM32150Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Option not transferable
  6. ETASSUM32160Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Nominees
  7. ETASSUM32170Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Death of an option holder
  8. ETASSUM32180Schedule SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Full-time directors and employees
  9. ETASSUM32190Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Qualifying period of service
  10. ETASSUM32200Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: General earnings
  11. ETASSUM32210Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Permitted eligibility provisions
  12. ETASSUM32220Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: The employment requirement: Prohibited from participating
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