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.

• From: HM Revenue & Customs
• Published: 26 January 2011
• Last updated: 20 October 2025
  Show all updates

  1. 20 October 2025

     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.

  2. 26 January 2011

     First published.

Documents

Share Incentive Plans and your entitlement to benefits

HTML

Share Incentive Plans: a guide for employees

HTML

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