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 three main sections:

General Matters (BIM44001 - BIM44035);
Accounting periods starting before 1 January 2003: costs of providing shares to employees (BIM44040 - BIM44240);
Accounting periods starting on or after 1 January 2003: costs of providing shares to employees (BIM44250 - BIM44465).

The latter two sections are further subdivided into topics with the opening paragraph of each topic being shown in bold in the title below. Please click on the number alongside to go direct to each sub topic.

General Matters

BIM44001	Employee share schemes	Glossary
BIM44002	Employee share schemes	Introduction
BIM44005	Employee share schemes	Types of schemes
BIM44010	Employee share schemes	Approved schemes
BIM44015	Employee share schemes	Summary of tax and NICs treatment
BIM44020	Employee share schemes	Costs of setting up schemes
BIM44025	Employee share schemes	Incidental costs of running schemes
BIM44030	Employee share schemes	Costs of providing shares to employees: introduction
BIM44035	Employee share schemes	Costs of providing shares to employees: layout of guidance

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Providing shares: accounting periods starting before 1 January 2003

BIM44040	Contributions to ESOP trusts
BIM44045	Contributions to SIP trusts	Introduction
BIM44050	Contributions to SIP trusts	General rules
BIM44055	Contributions to SIP trusts	Special rules for trusts acquiring 10% of ordinary share capital
BIM44060	Contributions to APS trusts
BIM44065	Contributions to QUESTs	Introduction
BIM44070	Contributions to QUESTs	Relief under FA89/S67
BIM44075	Contributions to QUESTs	Whether a qualifying trust
BIM44080	Contributions to QUESTs	Companies eligible for relief
BIM44085	Contributions to QUESTs	Form and timing of relief
BIM44090	Contributions to QUESTs	Conditions for relief
BIM44095	Contributions to QUESTs	Expenditure period
BIM44100	Contributions to QUESTs	Qualifying purposes
BIM44105	Contributions to QUESTs	Identification rules
BIM44110	Contributions to QUESTs	Receipts of claims under FA89/S67
BIM44115	Contributions to QUESTs	Trustees’ certificate
BIM44120	Contributions to QUESTs	Trust office
BIM44125	Contributions to QUESTs	Recovery of relief
BIM44130	Contributions to QUESTs	Relief not claimed under FA89/S67
BIM44135	Contributions to QUESTs	Costs of setting up qualifying trusts
BIM44140	“Case law” ESOP trusts	Summary
BIM44145	“Case law” ESOP trusts	Introduction
BIM44150	“Case law” ESOP trusts	Whether contributions deductible
BIM44155	“Case law” ESOP trusts	Tax cases
BIM44160	“Case law” ESOP trusts	Timing of deductions
BIM44165	Accounting for ESOP trusts	Summary
BIM44170	Accounting for ESOP trusts	Introduction
BIM44175	Accounting for ESOP trusts	UITF13
BIM44180	Accounting for ESOP trusts	UITF17
BIM44185	Accounting for ESOP trusts	Single company schemes
BIM44190	Accounting for ESOP trusts	Single company schemes: examples 1 & 2
BIM44195	Accounting for ESOP trusts	Subsidiary companies in group schemes - introduction
BIM44200	Accounting for ESOP trusts	Subsidiary companies in group schemes - contributions to ESOP trusts
BIM44205	Accounting for ESOP trusts	Group schemes: example 3
BIM44210	Accounting for ESOP trusts	Group schemes: example 4
BIM44215	Accounting for ESOP trusts	UITF25
BIM44225	Intra-group recharges
BIM44230	Intra-group recharges and transfer pricing
BIM44240	New shares issued direct to employees

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Providing shares: accounting periods starting on or after 1 January 2003

BIM44250	Providing shares to employees	Introduction
BIM44255	Providing shares under a Share Incentive Plan (SIP)
BIM44260	Providing shares under FA03/SCH23	Contents
BIM44265	Providing shares under FA03/SCH23	Introduction
BIM44270	Providing shares under FA03/SCH23	Requirement for relief
BIM44275	Providing shares under FA03/SCH23	How the relief is given
BIM44280	Providing shares under FA03/SCH23	Overview of the legislation
BIM44285	Providing shares under FA03/SCH23	Qualifying shares
BIM44290	Providing shares under FA03/SCH23	Kind of shares acquired
BIM44295	Providing shares under FA03/SCH23	Company whose shares are acquired
BIM44300	Providing shares under FA03/SCH23	Which company gets the deduction
BIM44305	Providing shares under FA03/SCH23	The relevant business requirement
BIM44310	Providing shares under FA03/SCH23	When is the deduction given
BIM44315	Providing shares under FA03/SCH23	Amount of deduction for acquisition periods
BIM44320	Providing shares under FA03/SCH23	Income tax position of employee
BIM44325	Providing shares under FA03/SCH23	Valuation issues
BIM44330	Providing shares under FA03/SCH23	Deduction reduced by amounts already allowed for earlier periods
BIM44335	Providing shares under FA03/SCH23	Identifying amount already allowed: examples
BIM44360	Providing shares under FA03/SCH23	Forfeitable, restricted or convertible shares: introduction
BIM44365	Providing shares under FA03/SCH23	Forfeitable shares: from 1/9/2003
BIM44370	Providing shares under FA03/SCH23	Forfeitable shares: examples
BIM44375	Providing shares under FA03/SCH23	Forfeitable shares: before 1/9/2003
BIM44380	Providing shares under FA03/SCH23	Forfeitable shares: examples
BIM44385	Providing shares under FA03/SCH23	Other restricted shares: from 1/9/2003
BIM44390	Providing shares under FA03/SCH23	Other restricted shares: example
BIM44395	Providing shares under FA03/SCH23	Other restricted shares: before 1/9/2003
BIM44400	Providing shares under FA03/SCH23	Convertible shares: from 1/9/2003
BIM44405	Providing shares under FA03/SCH23	Convertible shares: examples
BIM44410	Providing shares under FA03/SCH23	Convertible shares: before 1/9/2003
BIM44450	Providing “non-qualifying” shares	Introduction
BIM44455	Providing “non-qualifying” shares	Through an employee benefit trust
BIM44460	Providing “non-qualifying” shares	Through global share schemes
BIM44465	Providing “non-qualifying” shares	New shares issued direct to employees

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