Guidance
Tax treatment of Share Incentive Plans and your entitlement to benefits
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
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Details
This guidance explains what might happen to your entitlement to the following benefits if you buy shares offered by your employer through a Share Incentive Plan:
- contribution based benefits
- work or earnings related benefits
- means tested benefits
Updates to this page
Published 26 January 2011
Last updated 20 October 2025
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Removed 'tax credits' from the 'Share Incentive Plans and your entitlement to benefits' guidance and updated the Capital Gains Tax section in the 'Share Incentive Plans: a guide for employees' guidance to improve the clarity of the text.
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First published.