Annual returns

Approval by HMRC

Advance clearance

Annual returns

Application for

Generally

Information

Scheme rules

Share valuation

Cessation of employment

Changes to FA 2013

Charge to tax

Exercise of option

Grant of option

Clearance procedures

Control, change of

Exchanging options on takeovers

Exercising options on takeovers

Corporation tax relief

Costs

Gain arising on exercise

Employer's discretion

Enterprise Management Incentives scheme

Exemption from tax

Exercise of option, charge on

Application of s. 524

New exclusion from charge on company takeover

Exercise of options

Ceasing to be director or employee

Company events

Death

Generally

Grantor of options

Groups of companies

Information

Legislation

Mandatory requirements

Market value

Maximum value of shares held

National Insurance contributions

Non-transferability of options

PAYE

Performance targets

Phantom share schemes

Price requirements

Prohibitions on restricted shares

Reorganisations

Returns

Scheme shares

Different classes of

Generally

Ordinary share capital

Restriction

Smaller company

Take-up figures

Takeovers

Cash cancellation

Exchanging options on

Exercising options on

Roll-over of options

Valuation of shares