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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

ETASSUM42300 - Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The 鈥渘o material interest鈥� requirement: Contents

  1. ETASSUM42310
    Eligibility of individuals to participate: The "no material interest" requirement: Material interest overview
  2. ETASSUM42320
    Eligibility of individuals to participate: The 'no material interest' requirement: Close companies
  3. ETASSUM42330
    Eligibility of individuals to participate: The 'no material interest' requirement: Material interest limits
  4. ETASSUM42340
    Eligibility of individuals to participate: The "no material interest" requirement: Associates
  5. ETASSUM42350
    Eligibility of individuals to participate: The "no material interest" requirement: Interests under trust
  6. ETASSUM42360
    Eligibility of individuals to participate: The "no material interest" requirement: Beneficiaries of trusts
  7. ETASSUM42370
    Eligibility of individuals to participate: The "no material interest" requirement: Beneficiaries of discretionary trusts
  8. ETASSUM42380
    Eligibility of individuals to participate: The "no material interest" requirement: Share options
  9. ETASSUM42390
    Eligibility of individuals to participate: The "no material interest" requirement: Interests in Share Incentive Plans (SIPs)
  10. ETASSUM42400
    Eligibility of individuals to participate: The "no material interest" requirement: Beneficiaries of Employment Benefit Trusts
  11. ETASSUM42410
    Eligibility of individuals to participate: The "no material interest" requirement: Appropriate percentage