BIM44000 - Specific deductions: employee share schemes: contents

A full list of the contents of the guidance on employee share schemes is shown below. The guidance is subdivided into two main sections: (1) General Matters, BIM44001 - BIM44025 and (2) Deductions for providing shares to employees, BIM44247 - BIM44465.

General matters

1. BIM44001

   Glossary
2. BIM44002

   Introduction
3. BIM44005

   Types of schemes
4. BIM44010

   Tax advantaged schemes
5. BIM44015

   Summary of tax and NICs treatment
6. BIM44020

   Costs of setting up schemes
7. BIM44025

   Incidental costs of running schemes

Deductions for providing shares to employees

1. BIM44247

   Providing shares to employees: introduction
2. BIM44250

   Providing shares to employees: overview
3. BIM44251

   Share Incentive Plans: introduction
4. BIM44253

   Share Incentive Plans: general rules
5. BIM44255

   Share Incentive Plans: special rules for trusts acquiring 10% of ordinary share capital
6. BIM44260

   Qualifying shares: contents
7. BIM44265

   Qualifying shares: introduction
8. BIM44270

   Qualifying shares: requirements for relief
9. BIM44275

   Qualifying shares: how the relief is given
10. BIM44280

    Qualifying shares: overview of the legislation
11. BIM44285

    Qualifying shares: meaning of qualifying shares
12. BIM44290

    Qualifying shares: kind of shares acquired
13. BIM44295

    Qualifying shares: company whose shares are acquired
14. BIM44300

    Qualifying shares: which company gets the deduction
15. BIM44305

    Qualifying shares: the relevant business requirements
16. BIM44307

    Host Employer rules
17. BIM44310

    Qualifying shares: when the deduction is given
18. BIM44315

    Qualifying shares: amount of deduction for acquisition periods
19. BIM44320

    Qualifying shares: Income Tax position of employee
20. BIM44325

    Qualifying shares: valuation issues
21. BIM44360

    Qualifying shares: restricted or convertible shares: introduction
22. BIM44385

    Qualifying shares: restricted shares
23. BIM44390

    Qualifying shares: restricted shares: examples
24. BIM44400

    Qualifying shares: convertible shares
25. BIM44405

    Qualifying shares: convertible shares: examples
26. BIM44410

    Qualifying shares: cash cancelled and net settled share options
27. BIM44411

    Qualifying shares: cash cancelled and net settled share options: deductions allowable
28. BIM44412

    Qualifying shares: cash cancelled: examples
29. BIM44413

    Qualifying shares: net settled examples
30. BIM44414

    Qualifying shares: payment made in excess of fair value ("EFV")
31. BIM44450

    Non-qualifying shares: introduction
32. BIM44455

    Non-qualifying shares: through an employee benefit trust
33. BIM44457

    Non-qualifying shares: through an employee benefit trust: whether contributions deductible
34. BIM44458

    Non-qualifying shares: through an employee benefit trust: tax cases
35. BIM44460

    Non-qualifying shares: through global share schemes
36. BIM44463

    Non-qualifying shares: through global share schemes: tax case
37. BIM44465

    Non-qualifying shares: new shares issued direct to employees