Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287)
How to complete the Capital Gains Tax summary of your tax return for share and security schemes.
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This guide explains how to report employee share and security schemes for Capital Gains Tax, including:
- approved Share Incentive Plans
- other approved schemes
- transfers to Individual Savings Accounts
- transfers to certain pension schemes
- Enterprise Management Incentives
- unapproved share schemes
- same day share acquisitions (after 5 April 2002)
- relief on certain disposals of unlisted shares to an approved share incentive plan
Updates to this page
Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The helpsheet for tax year 2023 has been added, and the version for tax year 2019 has been removed.
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The 'Claims and elections – employee share schemes' section has been updated with information about what to include in box 36.
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We have added the Capital Gains Tax and employee share schemes helpsheet for 2022.
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A new version of the helpsheet has been added for the tax year 2020 to 2021.
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A new version of the helpsheet has been added for the 2019 to 2020 tax year.
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Self Assessment helpsheet HS287 for the 2018 to 2019 tax year has been added.
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The helpsheet has been been added for the tax year 2017 to 2018.
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The helpsheet has been been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.