Guidance

Purchase of own shares by non-quoted companies: tax implications for employees selling shares

Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.

• From: HM Revenue & Customs
• Published: 3 June 2013

Documents

Purchase of own shares by non-quoted companies: tax implications for employees selling shares

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Details

This guidance highlights some of the main tax issues that may arise when employees, including employees leaving a company, sell shares to their employer. The main focus is on the tax implications for individuals, rather than for the business.

Published 3 June 2013