Share Scheme Manual - SSM10.4

Share scheme pages: helpsheets

The five helpsheets which support the share scheme pages to the SA return are :

IR216 Shares as Benefits Describes how shares are taxed
under ICTA88/S162. See SSM6.20
to SSM6.57. This helpsheet will
be needed by Case II employees
exercising options and by
employees and directors
receiving partly paid shares or
shares paid for in instalments.

IR217 Shares acquired: Describes the tax charges which
post acquisition can arise after shares have
charges been acquired: includes removal
of restrictions on shares,
growth in value of dependent
subsidiary shares and
conversion of convertible
shares. (SSM5.1 to SSM5.23
and SSM4.13)

IR218 Share acquired: Describes how the SA return
operation of PAYE should be completed where the
shares received have had PAYE
deducted already. SSM9.21 to
SSM9.25.

IR219 Shares acquired from This helpsheet describes how
your employment shares are taxed when they are
received other than from the
exercise of a share option.
SSM4.1 to SSM4.15

IR287 Employee share This helpsheet describes how
schemes and Capital shares are taxed under Capital
Gains Tax Gains Tax rules, on disposal,
if they were originally
acquired under an employee
share scheme. SSM8.1 to
SSM8.6.