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BIM44000 | Specific deductions: employee share schemes: contents

From HM Revenue & Customs · Business Income Manual

A full list of the contents of the guidance on employee share schemes is shown below. The guidance is subdivided into two main sections: (1) General Matters, BIM44001 - BIM44025 and (2) Deductions for providing shares to employees, BIM44247 - BIM44465.

Contents45 entries

  1. BIM44001Specific deductions: employee share schemes: glossary
  2. BIM44002Specific deductions: employee share schemes: introduction
  3. BIM44005Specific deductions: employee share schemes: types of schemes
  4. BIM44010Specific deductions: employee share schemes: approved schemes
  5. BIM44015Specific deductions: employee share schemes: summary of tax and NICs treatment
  6. BIM44020Specific deductions: employee share schemes: costs of setting up schemes
  7. BIM44025Specific deductions: employee share schemes: incidental costs of running schemes
  8. BIM44247Specific deductions: employee share schemes: costs of providing shares to employees: introduction
  9. BIM44250Specific deductions: employee share schemes: providing shares to employees: overview
  10. BIM44251Specific deductions: employee share schemes: providing shares to employees: Share Incentive Plans: introduction: contents
  11. BIM44253Specific deductions: employee share schemes: providing shares to employees: Share Incentive Plans: general rules
  12. BIM44255Specific deductions: employee share schemes: providing shares to employees: Share Incentive Plans: general rules: special rules for trusts acquiring 10% of ordinary share capital
  13. BIM44260Specific deductions: employee share schemes: providing shares to employees: qualifying shares: contents
  14. BIM44265Specific deductions: employee share schemes: providing shares to employees: qualifying shares: introduction
  15. BIM44270Specific deductions: employee share schemes: providing shares to employees: qualifying shares: requirements for relief
  16. BIM44275Specific deductions: employee share schemes: providing shares to employees: qualifying shares: how the relief is given
  17. BIM44280Specific deductions: employee share schemes: providing shares to employees: qualifying shares: overview of the legislation
  18. BIM44285Specific deductions: employee share schemes: providing shares to employees: qualifying shares: meaning of qualifying shares
  19. BIM44290Specific deductions: employee share schemes: providing shares to employees: qualifying shares: kind of shares acquired
  20. BIM44295Specific deductions: employee share schemes: providing shares to employees: qualifying shares: company whose shares are acquired
  21. BIM44300Specific deductions: employee share schemes: providing shares to employees: qualifying shares: which company gets the deduction
  22. BIM44305Specific deductions: employee share schemes: providing shares to employees: qualifying shares: the relevant business requirements
  23. BIM44307Specific deductions: employee share schemes: providing shares to employees: qualifying shares: host employer
  24. BIM44310Specific deductions: employee share schemes: providing shares to employees: qualifying shares: when the deduction is given
  25. BIM44315Specific deductions: employee share schemes: providing shares to employees: qualifying shares: amount of deduction for acquisition periods
  26. BIM44320Specific deductions: employee share schemes: providing shares to employees: qualifying shares: Income Tax position of employee
  27. BIM44325Specific deductions: employee share schemes: providing shares to employees: qualifying shares: valuation issues
  28. BIM44360Specific deductions: employee share schemes: providing shares to employees: qualifying shares: restricted or convertible shares: introduction
  29. BIM44385Specific deductions: employee share schemes: providing shares to employees: qualifying shares: restricted shares
  30. BIM44390Specific deductions: employee share schemes: providing shares to employees: qualifying shares: restricted shares: examples
  31. BIM44400Specific deductions: employee share schemes: providing shares to employees: qualifying shares: convertible shares
  32. BIM44405Specific deductions: employee share schemes: providing shares to employees: qualifying shares: convertible shares: examples
  33. BIM44410Specific deductions: employee share schemes: providing shares to employees: qualifying shares: cash cancelled and net settled share options
  34. BIM44411Specific deductions: employee share schemes: providing shares to employees: qualifying shares: cash cancelled and net settled share options: deductions allowable
  35. BIM44412Specific deductions: employee share schemes: providing shares to employees: qualifying shares: cash cancelled: examples
  36. BIM44413Specific deductions: employee share schemes: providing shares to employees: qualifying shares: net settled examples
  37. BIM44414Specific deductions: employee share schemes: providing shares to employees: qualifying shares: payment made in excess of fair value ("EFV")
  38. BIM44415Specific deductions: employee share schemes: providing shares to employees: Cash Cancelled and Net Settled Options - Interaction with Deferred Remuneration
  39. BIM44450Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: introduction: contents
  40. BIM44455Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: through an employee benefit trust
  41. BIM44457Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: through an employee benefit trust: whether contributions deductible
  42. BIM44458Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: through an employee benefit trust: tax cases
  43. BIM44460Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: through global share schemes
  44. BIM44463Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: through global share schemes: tax case
  45. BIM44465Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: new shares issued direct to employees