BIM44000 - Measuring the profits (specific rules & practices) - receipts & deductions: 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:
|
BIM44001 - BIM44035 |
|
BIM44037 |
|
BIM44245 |
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.
| BIM44001 | Glossary |
| BIM44002 | Introduction |
| BIM44005 | Types of schemes |
| BIM44010 | Approved schemes |
| BIM44015 | Summary of tax and NICs treatment |
| BIM44020 | Costs of setting up schemes |
| BIM44025 | Incidental costs of running schemes |
| BIM44030 | Costs of providing shares to employees - introduction |
| BIM44035 | Costs of providing shares to employees - layout of guidance |
| BIM44037 | Providing shares - accounting periods starting before 1 January 2003 |
| BIM44245 | Providing shares - accounting periods starting on or after 1 January 2003 |
