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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. ETASSUM50000

ETASSUM53000 - Enterprise Management Incentives (EMI): Eligible employees: Contents

  1. ETASSUM53010
    Eligible employees: Employment requirement
  2. ETASSUM53020
    Eligible employees: Working time commitment
  3. ETASSUM53030
    Eligible employees: Calculation of working time examples
  4. ETASSUM53040
    Eligible employees: Material interest
  5. ETASSUM53050
    Eligible employees: Material interest examples
  6. ETASSUM53060
    Eligible employees: Material interest - meaning of associate
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