Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Plans definition

What does Plans mean? Describes the set of design and technical documents for a project. In practice, parties use Plans to mean the drawings and related information that describe the works and are relied upon for design, planning, procurement and construction. The term is not generally defined by statute or case law; its scope is fixed by the contract or licence. Plans means all plans, drawings, models, specifications, reports, design documents and any other materials provided by the Licensor for the purposes of the Project, in hard copy or electronic form, including (without limitation) CAD/BIM models, federated models, schedules, surveys, calculations, method statements, datasheets and...

HMRC EMI guidance: ESSUM to ETASSUM comparison, reference mapping and substantive changes (UK; archived, December 2015)

Published by a LexisNexis Share Incentives expert

Practice notes

ARCHIVED: This Practice Note has been archived and is not maintained

This Practice Note offers background reading on the principal distinctions between the EMI guidance in ESSUM and its current placement within ETASSUM. It also highlights any material changes in the guidance. The position reflected is as at December 2015 and is provided for background use only.

Background

On 28 October 2015, HMRC announced a new Employee Tax Advantaged Share Scheme User Manual (ETASSUM), available on its Gov.uk site. The earlier guidance in ESSUM remains, at the time of writing, live and can be found here.

As its name indicates, ETASSUM covers enterprise management incentives (EMI), company share option plans (CSOPs), save as you earn (SAYE), and share incentive plans (SIPs). ETASSUM is not yet complete and, when this Practice Note was prepared, some links were still absent. Each page includes a feedback link for reporting issues to HMRC.

The table below summarises where each main EMI provision previously appeared in ESSUM and the corresponding location in ETASSUM...

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Web page updated on 21/05/2026

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