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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Shares and Securities: Employee share schemes: Unapproved employee share schemes: employment-related securities and securities options: contents

Employee share schemes

Unapproved employee share schemes: employment-related securities and securities options

  1. CG56320
    Employment-related securities: introduction: employee share schemes
  2. CG56321
    Employment-related securities: acquisition consideration
  3. CG56321A
    Employment-related securities: interaction with amounts charged to income tax
  4. CG56321B
    Employment-related securities: Revenue & Customs Brief 30/09
  5. CG56321C
    Employment-related securities: Revenue & Customs Brief 60/09
  6. CG56328
    Employment-related securities: amounts counting as employment income: ITEPA03
  7. CG56329
    Employment-related securities: income tax charges before FA03
  8. CG56330
    Employment-related securities: public offers
  9. CG56334
    Employment-related securities: acquired for nothing or at undervalue: employer
  10. CG56336
    Employment-related securities: acquired for nothing or at undervalue: employee: cost
  11. CG56337
    Employment-related securities: acquired for nothing or at undervalue: employee: employment income: amount constituting earnings on acquisition
  12. CG56339
    Employment-related securities: employee: employment income: restricted securities
  13. CG56340
    Employment-related securities: employee: employment income: restricted securities: examples
  14. CG56341
    Employment-related securities: employee: employment income: restricted securities: example
  15. CG56342
    Employment-related securities: employee: employment income: convertible securities
  16. CG56344
    Employment-related securities: employee: restricted securities: clogging
  17. CG56346
    Employment-related securities: employer: restricted securities: retained rights
  18. CG56348
    Employment-related securities: employee: restricted securities: clogging: example
  19. CG56349
    Employment-related securities: employee: shares subject to risk of forfeiture acquired before 1 September 2003
  20. CG56370
    Employment-related securities: securities options: introduction
  21. CG56373
    Employment-related securities: securities options: employer
  22. CG56384
    Employment-related securities: securities options: employee
  23. CG56387
    Employment-related securities: securities options: employee: replacement option
  24. CG56389
    Employment-related securities: securities options: employer: replacement option
  25. CG56391
    Employment-related securities: securities options: employee and transferor
  26. CG56392
    Employment-related securities: securities options: employer's NIC or a Part 7A ITEPA03 charge
  27. CG56398
    Employee share schemes: computation: loans: amounts forfeited by employee
  28. CG56399
    Employee income: Capital Gains: Employer's Loss Recompense