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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM33000 · Schedule 3 SAYE option schemes: Shares to which schemes can apply

  • ETASSUM33010 · Introduction
  • ETASSUM33020 · Scheme shares
  • ETASSUM33030 · When requirements must be satisfied
  • ETASSUM33040 · Status of the company and its share capital
  • ETASSUM33050 · Control of the scheme company
  • ETASSUM33060 · Control by a consortium
  • ETASSUM33070 · Ordinary share capital
  • ETASSUM33080 · Deferred shares
  • ETASSUM33090 · Convertible preference shares
  • ETASSUM33100 · Depository receipts
  • ETASSUM33110 · Swiss Bearer Participation Certificates
  • ETASSUM33120 · Permanent Interest Bearing Shares (PIBs)
  • ETASSUM33130 · Company status
  • ETASSUM33140 · Control by another company
  • ETASSUM33150 · Recognised Stock Exchange (RSE)
  • ETASSUM33160 · Close company
  • ETASSUM33170 · Fully paid-up and not redeemable
  • ETASSUM33180 · Fully paid up shares
  • ETASSUM33190 · Not-redeemable shares
  • ETASSUM33200 · Shares to be used: Scheme shares subject to restrictions
  • ETASSUM33210 · More than one class of share
  • ETASSUM33220 · Employee control shares
  • ETASSUM33230 · Open market test
  • ETASSUM33240 · As a director or employee
  1. Schedule 3 Save As You Earn (SAYE) option scheme: contents
  2. Schedule 3 SAYE option schemes: Shares to which schemes can apply: Contents

ETASSUM33000 | Schedule 3 SAYE option schemes: Shares to which schemes can apply: Contents

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

Contents24 entries

  1. ETASSUM33010Schedule 3 SAYE option schemes: Shares to which schemes can apply: Introduction
  2. ETASSUM33020Schedule 3 SAYE option schemes: Shares to which schemes can apply: Scheme shares
  3. ETASSUM33030Schedule 3 SAYE option schemes: Shares to which schemes can apply: When requirements must be satisfied
  4. ETASSUM33040Schedule 3 SAYE option schemes: Shares to which schemes can apply: Status of the company and its share capital
  5. ETASSUM33050Schedule 3 SAYE option schemes: Shares to which schemes can apply: Control of the scheme company
  6. ETASSUM33060Schedule 3 SAYE option schemes: Shares to which schemes can apply: Control by a consortium
  7. ETASSUM33070Schedule 3 SAYE option schemes: Shares to which schemes can apply: Ordinary share capital
  8. ETASSUM33080Schedule 3 SAYE option schemes: Shares to which schemes can apply: Deferred shares
  9. ETASSUM33090Schedule 3 SAYE option schemes: Shares to which schemes can apply: Convertible preference shares
  10. ETASSUM33100Schedule 3 SAYE option schemes: Shares to which schemes can apply: Depository receipts
  11. ETASSUM33110Schedule 3 SAYE option schemes: Shares to which schemes can apply: Swiss Bearer Participation Certificates
  12. ETASSUM33120Schedule 3 SAYE option schemes: Shares to which schemes can apply: Permanent Interest Bearing Shares (PIBs)
  13. ETASSUM33130Schedule 3 SAYE option schemes: Shares to which schemes can apply: Company status
  14. ETASSUM33140Schedule 3 SAYE option schemes: Shares to which schemes can apply: Control by another company
  15. ETASSUM33150Schedule 3 SAYE option schemes: Shares to which schemes can apply: Recognised Stock Exchange (RSE)
  16. ETASSUM33160Schedule 3 SAYE option schemes: Shares to which schemes can apply: Close company
  17. ETASSUM33170Schedule 3 SAYE option schemes: Shares to which schemes can apply: Fully paid-up and not redeemable
  18. ETASSUM33180Schedule 3 SAYE option schemes: Shares to which schemes can apply: Fully paid up shares
  19. ETASSUM33190Schedule 3 SAYE option schemes: Shares to which schemes can apply: Not-redeemable shares
  20. ETASSUM33200Schedule 3 SAYE option schemes: Shares to which schemes can apply: Shares to be used: Scheme shares subject to restrictions
  21. ETASSUM33210Schedule 3 SAYE option schemes: Shares to which schemes can apply: More than one class of share
  22. ETASSUM33220Schedule 3 SAYE option schemes: Shares to which schemes can apply: Employee control shares
  23. ETASSUM33230Schedule 3 SAYE option schemes: Shares to which schemes can apply: Open market test
  24. ETASSUM33240Schedule 3 SAYE option schemes: Shares to which schemes can apply: As a director or employee
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