SolvedERSM20260 | Employment-related securities and options: exclusions from charge
From HM Revenue & Customs · Employment Related Securities Manual
The provisions for taxing employment-related securities are wholly or partly disapplied in various circumstances. These are:
Death - see ERSM20270
7 years after leaving employment - see ERSM20280
Certain control situations (employee control & non-employee control) - see ERSM20290
(Up to 5 April 2015) Residence - see ERSM20300
Former and prospective employments - see ERSM20360
Public offer shares - ERSM20370
Approved scheme shares - ERSM20380