ERSM20260 - Employment-related Securities and Options

Exclusions from charge

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
• Residence – see ERSM20300
• Former and prospective employments – see ERSM20360
• Public offer shares – ERSM20370
• Approved scheme shares – ERSM20380