Guidance

Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287)

How to complete the Capital Gains Tax summary of your tax return for share and security schemes.

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Details

This guide explains how to report employee share and security schemes for Capital Gains Tax, including:

  • approved Share Incentive Plans
  • other approved schemes
  • transfers to Individual Savings Accounts
  • transfers to certain pension schemes
  • Enterprise Management Incentives
  • unapproved share schemes
  • same day share acquisitions (after 5 April 2002)
  • relief on certain disposals of unlisted shares to an approved share incentive plan
Published 4 July 2014
Last updated 9 June 2022 + show all updates
  1. The 'Claims and elections – employee share schemes' section has been updated with information about what to include in box 36.

  2. We have added the Capital Gains Tax and employee share schemes helpsheet for 2022.

  3. A new version of the helpsheet has been added for the tax year 2020 to 2021.

  4. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  5. Self Assessment helpsheet HS287 for the 2018 to 2019 tax year has been added.

  6. The helpsheet has been been added for the tax year 2017 to 2018.

  7. The helpsheet has been been added for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. First published.