Manuals
The Share Schemes Manual (SSM) provides more detailed information on the taxation of share or share-related benefits.
Employment Related Securities
Manual
This manual contains guidance on the taxation of employment-related
securities under Part 7, ITEPA 2003. It replaces the Share Schemes
Manual, the contents of which will be replaced as and when material
in the new manual is released. Material is being released in instalments,
with priority being given in this first release to guidance for the
most common situations.
The Employee Share Schemes Unit Manual (ESSUM) gives detailed guidance to Revenue staff on their operational responsibility for the approval and oversight of employee share schemes.
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