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.

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