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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
1 April 2026 - See all updates

ETASSUM39080 - Schedule 3 SAYE option schemes: Supplementary and Defined terms: Scheme amendments flowchart

Please note that the content of this page has been removed as the flowchart has never been available as part of this guidance.