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    1. Home
    2. Money
    3. Business tax
    4. Employment related securities
    HMRC internal manual

    Employee Tax Advantaged Share Scheme User Manual

    From:
    HM Revenue & Customs
    Published
    26 August 2015
    Updated:
    14 October 2024 - See all updates
    1. Back to contents
    2. ETASSUM30000

    ETASSUM38000 - Schedule 3 SAYE option schemes: Taxation: Contents

    1. ETASSUM38010
      Taxation: Introduction
    2. ETASSUM38020
      Taxation: Income tax consequences for participants
    3. ETASSUM38030
      Taxation: grant of share options - General
    4. ETASSUM38040
      Taxation: Grant of share options 鈥� Schedule 3 SAYE option scheme
    5. ETASSUM38050
      Taxation: Exercise of share options - General
    6. ETASSUM38060
      Taxation: Exercise of share options 鈥� Schedule 3 SAYE option scheme
    7. ETASSUM38070
      Taxation: Release, surrender, cancellation of share options - General
    8. ETASSUM38080
      Taxation: Post-acquisition income tax consequences - General
    9. ETASSUM38090
      Taxation: Disposal of shares - General
    10. ETASSUM38100
      Taxation: Disposal of shares 鈥� Schedule 3 SAYE option scheme
    11. ETASSUM38110
      Taxation: Non-residents and share options - General
    12. ETASSUM38120
      Taxation: Tax consequences for the grantor of an option
    13. ETASSUM38130
      Taxation: Companies - Cost of setting up a Schedule 3 SAYE option scheme
    14. ETASSUM38140
      Taxation: Collection of tax
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