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听
  • 7 years after leaving employment - see ERSM20280听
  • Certain control situations (employee control & non-employee control) - see ERSM20290听
  • (Up to 5 April 2015) Residence - see ERSM20300听
  • Former and prospective employments - see ERSM20360听
  • Public offer shares - ERSM20370听
  • Approved scheme shares - ERSM20380听