SolvedERSM10050 | Introduction
From HM Revenue & Customs · Employment Related Securities Manual
Abbreviations used
| APSS | Approved Profit-sharing Scheme |
|---|---|
| CSOP | Company Share Option Plan |
| CGT | Capital Gains Tax |
| CT | Corporation Tax |
| EMI | Enterprise Management Incentives |
| ESSU | Employee Shares & Securities Unit |
| FA | Finance Act |
| HMRC | HM Revenue & Customs |
| ICTA | Income and Corporation Taxes Act 1988 |
| ITEPA | Income Tax (Earnings & Pensions) Act 2003 |
| ITTOIA | Income Tax (Trading and Other Income) Act 2005 |
| NICs | National Insurance Contributions |
| PAYE | Pay as You Earn |
| SAYE | Save as You Earn |
| SIP | Share Incentive Plan |
| SME | Small and Medium Enterprise |