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Contents

Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM38000 · Schedule 3 SAYE option schemes: Taxation

  • ETASSUM38010 · Introduction
  • ETASSUM38020 · Income tax consequences for participants
  • ETASSUM38030 · Grant of share options - General
  • ETASSUM38040 · Grant of share options – Schedule 3 SAYE option scheme
  • ETASSUM38050 · Exercise of share options - General
  • ETASSUM38060 · Exercise of share options – Schedule 3 SAYE option scheme
  • ETASSUM38070 · Release, surrender, cancellation of share options - General
  • ETASSUM38080 · Post-acquisition income tax consequences - General
  • ETASSUM38090 · Disposal of shares - General
  • ETASSUM38100 · Disposal of shares – Schedule 3 SAYE option scheme
  • ETASSUM38110 · Non-residents and share options - General
  • ETASSUM38120 · Tax consequences for the grantor of an option
  • ETASSUM38130 · Companies - Cost of setting up a Schedule 3 SAYE option scheme
  • ETASSUM38140 · Collection of tax
  1. Schedule 3 SAYE option schemes: Taxation: Contents
  2. Schedule 3 SAYE option schemes: Taxation: Exercise of share options - General

ETASSUM38050 | Schedule 3 SAYE option schemes: Taxation: Exercise of share options - General

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

Detailed guidance on the taxation of share options can be found at ERSM110000

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