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HMRC internal manual

Capital Gains Manual

Shares and securities: employee share schemes

CG56300+ deals with employee share schemes.

Guidance on the treatment of employment-related shares and other securities, including securities options, is at CG56320+. When these assets are disposed of, the capital gains computations take into account their Income Tax treatment.

Certain employee share schemes required advance approval from HMRC. These schemes and the Enterprise Management Incentives enjoy an advantageous Income Tax treatment. CG56400+ explains how this affects the capital gains computations.