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The new Tax Advantaged Share Scheme User Manual—what does it mean for SIPs?

Copyright © 2025 LexisNexis
Published on: 12 November 2015
Published by a LexisNexis Share Incentives expert

Table of contents

  • Original news
  • What is the background behind the new ETASSUM?
  • What substantial changes have been made in the ETASSUM in respect of SIPs?
  • What were practitioners expecting the ETASSUM to cover which it hasn’t?
  • Is the ETASSUM guidance finalised?

Article summary

Share Incentives analysis: What are the main differences between the newly launched Tax Advantaged Share Scheme User Manual (ETASSUM) and the old Employee Share Scheme User Manual (ESSUM)? In the final of a four part series, we consider the impact on share incentive plans (SIPs).

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