Guidance

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

Employee share and security schemes and Capital Gains Tax.

Documents

Details

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
Last updated 6 April 2018 + show all updates
  1. The helpsheet has been been added for the tax year 2017 to 2018.
  2. The helpsheet has been been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.