- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
Employee share and security schemes and Capital Gains Tax.
Ref: HS287 PDF, 310KB, 7 pages
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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
Published: 4 July 2014
Updated: 6 April 2017
- The helpsheet has been been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.