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HMRC internal manual

Shares and Assets Valuation Manual

ITEPA: Employee Shareholder Employment Status (ES)

Employee Shareholder Employment Status (ES) was amended in the Autumn Statement November 2016. The change removed Income Tax reliefs and the Capital Gains Tax exemption relating to shares received as consideration for entering into an Employee Shareholder Agreement on or after 1 December 2016. Shares received under agreements made before that date are not affected.


  Additional Guidance: SVM150000