Personal tax – guidance

Employee share and security schemes and Capital Gains Tax: HS287 Self Assessment helpsheet

Employee share and security schemes and Capital Gains Tax.

Documents

HS287 Employee share and security schemes and Capital Gains Tax (2014)

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HS287 Employee share and security schemes and Capital Gains Tax (2013)

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Detail

This guide explains employee share and security schemes and Capital Gains Tax. It explains:

  • approved Share Incentive Plans (SIPs)
  • other approved schemes
  • transfers to Individual Savings Accounts (ISAs)
  • transfers to certain pension schemes
  • Enterprise Management Incentives (EMIs)
  • unapproved share schemes
  • same day share acquisitions (after 5 April 2002)
  • relief on certain disposals of unlisted shares to an approved share incentive plan