BIM44000 - Specific deductions: employee share schemes: contents

A full list of the contents of the guidance on employee share schemes is shown below. The guidance is subdivided into two main sections:

General Matters BIM44001 - BIM44025
Deductions for providing shares to employees BIM44247 - BIM44465
  1. BIM44001
    Glossary
  2. BIM44002
    Introduction
  3. BIM44005
    Types of schemes
  4. BIM44010
    Tax advantaged schemes
  5. BIM44015
    Summary of tax and NICs treatment
  6. BIM44020
    Costs of setting up schemes
  7. BIM44025
    Incidental costs of running schemes
  8. BIM44247
    Providing shares to employees: introduction
  9. BIM44250
    Providing shares to employees: overview
  10. BIM44251
    Share Incentive Plans: introduction
  11. BIM44253
    Share Incentive Plans: general rules
  12. BIM44255
    Share Incentive Plans: special rules for trusts acquiring 10% of ordinary share capital
  13. BIM44260
    Qualifying shares: contents
  14. BIM44265
    Qualifying shares: introduction
  15. BIM44270
    Qualifying shares: requirements for relief
  16. BIM44275
    Qualifying shares: how the relief is given
  17. BIM44280
    Qualifying shares: overview of the legislation
  18. BIM44285
    Qualifying shares: meaning of qualifying shares
  19. BIM44290
    Qualifying shares: kind of shares acquired
  20. BIM44295
    Qualifying shares: company whose shares are acquired
  21. BIM44300
    Qualifying shares: which company gets the deduction
  22. BIM44305
    Qualifying shares: the relevant business requirements
  23. BIM44307
    Host Employer rules
  24. BIM44310
    Qualifying shares: when the deduction is given
  25. BIM44315
    Qualifying shares: amount of deduction for acquisition periods
  26. BIM44320
    Qualifying shares: Income Tax position of employee
  27. BIM44325
    Qualifying shares: valuation issues
  28. BIM44360
    Qualifying shares: restricted or convertible shares: introduction
  29. BIM44385
    Qualifying shares: restricted shares
  30. BIM44390
    Qualifying shares: restricted shares: examples
  31. BIM44400
    Qualifying shares: convertible shares
  32. BIM44405
    Qualifying shares: convertible shares: examples
  33. BIM44410
    Qualifying shares: cash cancelled and net settled share options
  34. BIM44411
    Qualifying shares: cash cancelled and net settled share options: deductions allowable
  35. BIM44412
    Qualifying shares: cash cancelled: examples
  36. BIM44413
    Qualifying shares: net settled examples
  37. BIM44414
    Qualifying shares: payment made in excess of fair value ("EFV")
  38. BIM44450
    Non-qualifying shares: introduction
  39. BIM44455
    Non-qualifying shares: through an employee benefit trust
  40. BIM44457
    Non-qualifying shares: through an employee benefit trust: whether contributions deductible
  41. BIM44458
    Non-qualifying shares: through an employee benefit trust: tax cases
  42. BIM44460
    Non-qualifying shares: through global share schemes
  43. BIM44463
    Non-qualifying shares: through global share schemes: tax case
  44. BIM44465
    Non-qualifying shares: new shares issued direct to employees