BIM44035 - Measuring the profits (specific rules & practices) - receipts & deductions: specific deductions - employee share schemes: costs of providing shares to employees - layout of guidance
Deductions for the employer’s ‘costs’ of providing shares to employees differ depending on which of the ways set out in BIM44040 is used.
Deductions also differ depending on whether the shares are provided:
- during accounting periods starting before 1 January 2003, or
- during accounting periods starting on or after 1 January 2003.
Guidance on deductions for providing shares to employees in the following circumstances is at:
Accounting periods starting before 1 January 2003
| BIM44040 | Contributions to employee share ownership trusts - introduction |
| BIM44045 | Contributions to SIP trusts |
| BIM44060 | Contributions to APS trusts |
| BIM44065 | Contributions to QUESTs |
| BIM44140 | Contributions to other (‘case law’) employee trusts |
| BIM44225 | Intra-group recharges |
| BIM44230 | Intra-group recharges and transfer pricing |
| BIM44240 | New shares issued direct to employees |
Accounting periods starting on or after 1 January 2003
| BIM44250 | Introduction |
| BIM44255 | Providing shares under SIP schemes |
| BIM44260 | Providing ‘qualifying shares’ under FA03/SCH23 |
| BIM44450 | Providing ‘non-qualifying’ shares |
