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EIM45350 | Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: contents

From HM Revenue & Customs · Employment Income Manual

Contents28 entries

  1. EIM45351Employment income provided through third parties: exclusions: summary of structure of guidance on earmarking for employee share and share option schemes
  2. EIM45355Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: overview and conditions
  3. EIM45360Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: examples
  4. EIM45365Employment income provided through third parties: exclusions: earmarking for share schemes: specified vesting date: fall-back charge on vesting date
  5. EIM45370Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: Section 554J exclusion for expected awards: fall-back charge if award is delayed
  6. EIM45375Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified vesting date: fall-back charge because of continued earmarking
  7. EIM45380Employment income provided through third parties: exclusions: earmarking for share schemes: how Sections 554J and 554K are related
  8. EIM45385Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: overview and conditions
  9. EIM45390Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: fall-back charge at end of exit period
  10. EIM45395Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: Section 554K exclusion for expected awards: fall-back charge if award is delayed
  11. EIM45400Employment income provided through third parties: exclusions: earmarking for employee share schemes: specified exit events: fall-back charge because of continued earmarking
  12. EIM45405Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified vesting date: overview and conditions
  13. EIM45410Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified vesting date: examples
  14. EIM45415Employment income provided through third parties: exclusions: earmarking for share option schemes: specified vesting date: fall-back charge on final exercise date
  15. EIM45420Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified vesting date: Section 554L exclusion for expected grants: fall-back charge if grant is delayed
  16. EIM45425Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified vesting date: fallback charge because of continued earmarking
  17. EIM45430Employment income provided through third parties: exclusions: earmarking for employee share option schemes: how Sections 554L and 554M are related
  18. EIM45435Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: overview and conditions
  19. EIM45440Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: fallback charge at end of exit period
  20. EIM45445Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: Section 554M exclusion for expected grants: fall-back charge if grant is delayed
  21. EIM45450Employment income provided through third parties: exclusions: earmarking for employee share option schemes: specified exit events: fallback charge because of continued earmarking
  22. EIM45455Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'exempt income'
  23. EIM45460Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: 'exercise' of options
  24. EIM45465Employment provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'exit event'
  25. EIM45470Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'maximum reasonably expected'
  26. EIM45475Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'relevant income'
  27. EIM45480Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'relevant shares'
  28. EIM45485Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes etc: meaning of 'specified date'