BIM44035 - 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
Costs of providing shares |
Contributions to employee share ownership trusts - introduction |
|
Costs of providing shares |
Contributions to SIP trusts |
|
Costs of providing shares |
Contributions to APS trusts |
|
Costs of providing shares |
Contributions to QUESTs |
|
Costs of providing shares |
Contributions to other (‘case law’) employee trusts |
|
Costs of providing shares |
Intra-group recharges |
|
Costs of providing shares |
Intra-group recharges and transfer pricing |
|
Costs of providing shares |
New shares issued direct to employees |
Accounting periods starting on or after 1 January 2003
Costs of providing shares to employees |
Introduction |
|
Costs of providing shares |
Providing shares under SIP schemes |
|
Costs of providing shares |
Providing ‘qualifying shares’ under FA03/SCH23 |
|
Costs of providing shares |
Providing “non-qualifying” shares |
