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HMRC internal manual

Business Income Manual

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
General matters
  1. BIM44001
  2. BIM44002
  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
Deductions for providing shares to employees
  1. BIM44247
    Providing shares to employees: introduction
  2. BIM44250
    Providing shares to employees: overview
  3. BIM44251
    Share Incentive Plans: introduction
  4. BIM44253
    Share Incentive Plans: general rules
  5. BIM44255
    Share Incentive Plans: special rules for trusts acquiring 10% of ordinary share capital
  6. BIM44260
    Qualifying shares: contents
  7. BIM44265
    Qualifying shares: introduction
  8. BIM44270
    Qualifying shares: requirements for relief
  9. BIM44275
    Qualifying shares: how the relief is given
  10. BIM44280
    Qualifying shares: overview of the legislation
  11. BIM44285
    Qualifying shares: meaning of qualifying shares
  12. BIM44290
    Qualifying shares: kind of shares acquired
  13. BIM44295
    Qualifying shares: company whose shares are acquired
  14. BIM44300
    Qualifying shares: which company gets the deduction
  15. BIM44305
    Qualifying shares: the relevant business requirements
  16. BIM44310
    Qualifying shares: when the deduction is given
  17. BIM44315
    Qualifying shares: amount of deduction for acquisition periods
  18. BIM44320
    Qualifying shares: Income Tax position of employee
  19. BIM44325
    Qualifying shares: valuation issues
  20. BIM44360
    Qualifying shares: restricted or convertible shares: introduction
  21. BIM44385
    Qualifying shares: restricted shares
  22. BIM44390
    Qualifying shares: restricted shares: examples
  23. BIM44400
    Qualifying shares: convertible shares
  24. BIM44405
    Qualifying shares: convertible shares: examples
  25. BIM44450
    Non-qualifying shares: introduction
  26. BIM44455
    Non-qualifying shares: through an employee benefit trust
  27. BIM44457
    Non-qualifying shares: through an employee benefit trust: whether contributions deductible
  28. BIM44458
    Non-qualifying shares: through an employee benefit trust: tax cases
  29. BIM44460
    Non-qualifying shares: through global share schemes
  30. BIM44463
    Non-qualifying shares: through global share schemes: tax case
  31. BIM44465
    Non-qualifying shares: new shares issued direct to employees