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Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Your employer may offer you company shares as a reward for working for…
This gives you the option to regularly save and buy shares. If you get…
This is a savings-related share scheme where you can buy shares with your…
This gives you the option to buy up to £60,000 worth of shares from 6…
A company can offer you Enterprise Management Incentives (EMIs) if it has…
To be an employee shareholder, you must own shares in your employer’s…
You can transfer up to £20,000 of employee shares into a stocks and shares…
The ‘gain’ is the profit you make when you sell shares that have increased…
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
How and when you'll pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty when you buy shares electronically or using a stock transfer form
When you buy shares, you usually pay a tax or duty of 0.5% on the…
You’ll pay Stamp Duty Reserve Tax (SDRT) if you buy shares electronically…
You must pay Stamp Duty on your shares if: you buy shares through a stock…
You pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty at 1.5% if you…
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out what income you need to include in your tax credits claim or renewal.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
Calculate the cost of your shares in a company that's been taken over or has reorganised shares.
This measure details changes to prevent abuse of flexibility in the tax code for capital losses.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
This Tax Information and Impact Note is about special purchase share schemes.
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