1. Overview

If your employer offers you company shares as part of a government-approved employee share scheme you get tax advantages, like not paying Income Tax or National Insurance on their value.

The approved schemes are:

  • Share Incentive Plans
  • Save As You Earn schemes
  • Company Share Option Plans
  • Enterprise Management Incentive schemes

Employee share schemes that aren’t approved by the government don’t have the same tax advantages.

Capital Gains Tax

You may have to pay Capital Gains Tax if you sell your shares.

HM Revenue and Customs (HMRC) has produced a guide to help you understand the rules about Capital Gains Tax and employee share schemes.

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