ERSM20230 - Employment-related Securities and Options

Definition of “employment-related”

Employment-related securities

ITEPA03/S421B (8) provides a definition of “employment related securities” – any securities (or interest in securities) which are covered by Chapters 2 to 4 of Part 7 ITEPA 2003.

Employment-related securities options

In a similar way, ITEPA03/S471 (5) defines “employment-related securities options” as those acquired by reason of an employee’s employment.